| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 85R5133 TJB-D | |
| 2 | 2 | By: Fallon H.B. No. 592 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to a sales tax exemption for items sold at a United States | |
| 8 | 8 | military installation to a member of the United States armed forces | |
| 9 | 9 | on active duty. | |
| 10 | 10 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 11 | 11 | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | |
| 12 | 12 | by adding Section 151.345 to read as follows: | |
| 13 | 13 | Sec. 151.345. ITEMS SOLD AT MILITARY INSTALLATION TO ACTIVE | |
| 14 | 14 | DUTY MILITARY PERSONNEL. A taxable item sold, leased, or rented | |
| 15 | 15 | within the boundaries of a United States military installation to a | |
| 16 | 16 | person who is a member of the United States armed forces on active | |
| 17 | 17 | duty is exempted from the sales tax imposed by this chapter if the | |
| 18 | 18 | sale, lease, or rental is made by a seller physically located at the | |
| 19 | 19 | installation. | |
| 20 | 20 | SECTION 2. The change in law made by this Act does not | |
| 21 | 21 | affect tax liability accruing before the effective date of this | |
| 22 | 22 | Act. That liability continues in effect as if this Act had not been | |
| 23 | 23 | enacted, and the former law is continued in effect for the | |
| 24 | 24 | collection of taxes due and for civil and criminal enforcement of | |
| 25 | 25 | the liability for those taxes. | |
| 26 | 26 | SECTION 3. This Act takes effect September 1, 2017. |