| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 85R10734 GRM-F | |
| 2 | 2 | By: Birdwell S.B. No. 1726 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to the franchise tax rate applicable to certain taxable | |
| 8 | 8 | entities that sell telephone prepaid calling cards. | |
| 9 | 9 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 10 | 10 | SECTION 1. Section 171.002, Tax Code, is amended by adding | |
| 11 | 11 | Subsection (c-2) to read as follows: | |
| 12 | 12 | (c-2) For purposes of Subsection (c)(3), the provision of | |
| 13 | 13 | telecommunications services does not include selling telephone | |
| 14 | 14 | prepaid calling cards. | |
| 15 | 15 | SECTION 2. This Act applies only to a report originally due | |
| 16 | 16 | on or after the effective date of this Act. | |
| 17 | 17 | SECTION 3. This Act takes effect January 1, 2018. |