| 1 | 1 | | 85R6509 BEF-F |
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| 2 | 2 | | By: Raymond H.B. No. 2751 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the classification of certain streaming video as |
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| 8 | 8 | | tangible personal property for purposes of the sales and use tax. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 151.0033, Tax Code, is amended to read as |
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| 11 | 11 | | follows: |
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| 12 | 12 | | Sec. 151.0033. "CABLE TELEVISION SERVICE". (a) "Cable |
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| 13 | 13 | | television service" means the distribution of video programming |
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| 14 | 14 | | with or without use of wires to subscribing or paying customers. |
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| 15 | 15 | | (b) "Cable television service" does not include streaming |
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| 16 | 16 | | video provided via the Internet or similar technology, regardless |
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| 17 | 17 | | of the type of device used by the purchaser to receive the streaming |
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| 18 | 18 | | video. |
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| 19 | 19 | | SECTION 2. Section 151.009, Tax Code, is amended to read as |
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| 20 | 20 | | follows: |
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| 21 | 21 | | Sec. 151.009. "TANGIBLE PERSONAL PROPERTY". (a) "Tangible |
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| 22 | 22 | | personal property" means personal property that can be seen, |
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| 23 | 23 | | weighed, measured, felt, or touched or that is perceptible to the |
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| 24 | 24 | | senses in any other manner. |
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| 25 | 25 | | (b) "Tangible personal property" [, and, for the purposes of |
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| 26 | 26 | | this chapter, the term] includes: |
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| 27 | 27 | | (1) a computer program; |
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| 28 | 28 | | (2) [and] a telephone prepaid calling card; and |
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| 29 | 29 | | (3) streaming video provided via the Internet or |
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| 30 | 30 | | similar technology, regardless of the type of device used by the |
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| 31 | 31 | | purchaser to receive the streaming video. |
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| 32 | 32 | | SECTION 3. The changes in law made by this Act do not affect |
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| 33 | 33 | | tax liability accruing before the effective date of this Act. That |
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| 34 | 34 | | liability continues in effect as if this Act had not been enacted, |
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| 35 | 35 | | and the former law is continued in effect for the collection of |
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| 36 | 36 | | taxes due and for civil and criminal enforcement of the liability |
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| 37 | 37 | | for those taxes. |
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| 38 | 38 | | SECTION 4. This Act takes effect September 1, 2017. |
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