85R5133 TJB-D
By: Fallon H.B. No. 592
A BILL TO BE ENTITLED
AN ACT
relating to a sales tax exemption for items sold at a United States
military installation to a member of the United States armed forces
on active duty.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
by adding Section 151.345 to read as follows:
Sec. 151.345. ITEMS SOLD AT MILITARY INSTALLATION TO ACTIVE
DUTY MILITARY PERSONNEL. A taxable item sold, leased, or rented
within the boundaries of a United States military installation to a
person who is a member of the United States armed forces on active
duty is exempted from the sales tax imposed by this chapter if the
sale, lease, or rental is made by a seller physically located at the
installation.
SECTION 2. The change in law made by this Act does 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 3. This Act takes effect September 1, 2017.