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1 | 1 | 85R3730 ADM-D | |
2 | 2 | By: Villalba H.B. No. 660 | |
3 | 3 | ||
4 | 4 | ||
5 | 5 | A BILL TO BE ENTITLED | |
6 | 6 | AN ACT | |
7 | 7 | relating to a sales and use tax exemption for Texas state flags. | |
8 | 8 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
9 | 9 | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | |
10 | 10 | by adding Section 151.3401 to read as follows: | |
11 | 11 | Sec. 151.3401. TEXAS STATE FLAG. A state flag, as | |
12 | 12 | described by Section 3100.001, Government Code, is exempted from | |
13 | 13 | the taxes imposed by this chapter. | |
14 | 14 | SECTION 2. The change in law made by this Act does not | |
15 | 15 | affect tax liability accruing before the effective date of this | |
16 | 16 | Act. That liability continues in effect as if this Act had not been | |
17 | 17 | enacted, and the former law is continued in effect for the | |
18 | 18 | collection of taxes due and for civil and criminal enforcement of | |
19 | 19 | the liability for those taxes. | |
20 | 20 | SECTION 3. This Act takes effect September 1, 2017. |