| 6 | 4 | | AN ACT |
|---|
| 7 | 5 | | relating to the application of the sales and use tax to certain |
|---|
| 8 | 6 | | computer program transactions. |
|---|
| 9 | 7 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 10 | 8 | | SECTION 1. Section 151.006, Tax Code, is amended by adding |
|---|
| 11 | 9 | | Subsection (d) to read as follows: |
|---|
| 12 | 10 | | (d) A sale for resale includes the sale of a computer |
|---|
| 13 | 11 | | program to a provider of Internet hosting who acquires the computer |
|---|
| 14 | 12 | | program from an unrelated vendor for the purpose of selling the |
|---|
| 15 | 13 | | right to use the computer program to an unrelated user of the |
|---|
| 16 | 14 | | provider's Internet hosting services in the normal course of |
|---|
| 17 | 15 | | business and in the form or condition in which the provider acquired |
|---|
| 18 | 16 | | the computer program. For purposes of this subsection, the |
|---|
| 19 | 17 | | purchase of the computer program by the provider qualifies as a sale |
|---|
| 20 | 18 | | for resale only if the provider offers the unrelated user a |
|---|
| 21 | 19 | | selection of computer programs that are available to the public for |
|---|
| 22 | 20 | | purchase directly from an unrelated vendor and executes a written |
|---|
| 23 | 21 | | contract with the unrelated user that specifies the name of the |
|---|
| 24 | 22 | | computer program sold to the unrelated user and includes a charge to |
|---|
| 25 | 23 | | the unrelated user for computing hardware. This subsection |
|---|
| 26 | 24 | | applies, notwithstanding Section 151.302(b), if the unrelated user |
|---|
| 27 | 25 | | purchases the right to use the computer program from the provider |
|---|
| 28 | 26 | | through the acquisition of a license and the provider does not |
|---|
| 29 | 27 | | retain the right to use the computer program under that license. |
|---|
| 30 | 28 | | The performance by the provider of routine maintenance of the |
|---|
| 31 | 29 | | computer program that is recommended or required by the unrelated |
|---|
| 32 | 30 | | vendor of the computer program does not affect the application of |
|---|
| 33 | 31 | | this subsection. In this subsection, "Internet hosting" has the |
|---|
| 34 | 32 | | meaning assigned by Section 151.108(a). |
|---|
| 35 | 33 | | SECTION 2. The changes in law made by this Act do not affect |
|---|
| 36 | 34 | | tax liability accruing before the effective date of this Act. That |
|---|
| 37 | 35 | | liability continues in effect as if this Act had not been enacted, |
|---|
| 38 | 36 | | and the former law is continued in effect for the collection of |
|---|
| 39 | 37 | | taxes due and for civil and criminal enforcement of the liability |
|---|
| 40 | 38 | | for those taxes. |
|---|
| 41 | 39 | | SECTION 3. This Act takes effect immediately if it receives |
|---|
| 42 | 40 | | a vote of two-thirds of all the members elected to each house, as |
|---|
| 43 | 41 | | provided by Section 39, Article III, Texas Constitution. If this |
|---|
| 44 | 42 | | Act does not receive the vote necessary for immediate effect, this |
|---|
| 45 | 43 | | Act takes effect September 1, 2015. |
|---|
| 44 | + | ______________________________ ______________________________ |
|---|
| 45 | + | President of the Senate Speaker of the House |
|---|
| 46 | + | I hereby certify that S.B. No. 755 passed the Senate on |
|---|
| 47 | + | May 4, 2015, by the following vote: Yeas 31, Nays 0. |
|---|
| 48 | + | ______________________________ |
|---|
| 49 | + | Secretary of the Senate |
|---|
| 50 | + | I hereby certify that S.B. No. 755 passed the House on |
|---|
| 51 | + | May 21, 2015, by the following vote: Yeas 141, Nays 1, |
|---|
| 52 | + | one present not voting. |
|---|
| 53 | + | ______________________________ |
|---|
| 54 | + | Chief Clerk of the House |
|---|
| 55 | + | Approved: |
|---|
| 56 | + | ______________________________ |
|---|
| 57 | + | Date |
|---|
| 58 | + | ______________________________ |
|---|
| 59 | + | Governor |
|---|