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