85R11599 GRM-F
By: Davis of Harris H.B. No. 2475
A BILL TO BE ENTITLED
AN ACT
relating to the sales and use tax exemption for certain amusement
services.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.3101, Tax Code, is amended by adding
Subsection (d) to read as follows:
(d) An amusement service remains exclusively provided under
Subsection (a)(3) or (5) if an entity described by Subsection
(a)(3) or (5) contracts with another entity not listed in or
described by Subsection (a) to provide touring Broadway
productions:
(1) subject to a contract with the other entity for:
(A) a term of at least five years; and
(B) at least five presentations each year; and
(2) held at a location either owned by, or leased or
licensed for a term of at least one year to, the contracting entity
described by Subsection (a)(3) or (5).
SECTION 2. The change in law made by this Act does not
affect taxes imposed before the effective date of this Act, and the
law in effect before the effective date of this Act is continued in
effect for purposes of the liability for and collection of those
taxes.
SECTION 3. This Act takes effect September 1, 2017.