| 1 | | - | H.B. No. 1965 |
|---|
| 1 | + | By: Thompson of Harris, et al. H.B. No. 1965 |
|---|
| 2 | + | (Senate Sponsor - Bettencourt) |
|---|
| 3 | + | (In the Senate - Received from the House April 11, 2019; |
|---|
| 4 | + | April 16, 2019, read first time and referred to Committee on |
|---|
| 5 | + | Finance; May 7, 2019, reported favorably by the following vote: |
|---|
| 6 | + | Yeas 15, Nays 0; May 7, 2019, sent to printer.) |
|---|
| 7 | + | Click here to see the committee vote |
|---|
| 4 | 11 | | AN ACT |
|---|
| 5 | 12 | | relating to the sales and use tax exemption for certain amusement |
|---|
| 6 | 13 | | services. |
|---|
| 7 | 14 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 8 | 15 | | SECTION 1. Section 151.3101, Tax Code, is amended by adding |
|---|
| 9 | 16 | | Subsection (b-1) and amending Subsection (c) to read as follows: |
|---|
| 10 | 17 | | (b-1) An amusement service remains exclusively provided |
|---|
| 11 | 18 | | under Subsection (a)(3) or (5) if an entity described by Subsection |
|---|
| 12 | 19 | | (a)(3) or (5) contracts with another entity not listed in or |
|---|
| 13 | 20 | | described by Subsection (a) to provide touring theatrical |
|---|
| 14 | 21 | | productions: |
|---|
| 15 | 22 | | (1) subject to a contract with the other entity for: |
|---|
| 16 | 23 | | (A) a term of at least five years; and |
|---|
| 17 | 24 | | (B) at least five presentations each year; and |
|---|
| 18 | 25 | | (2) held at a location either owned by, or leased or |
|---|
| 19 | 26 | | licensed for a term of at least one year to, the contracting entity |
|---|
| 20 | 27 | | described by Subsection (a)(3) or (5). |
|---|
| 21 | 28 | | (c) In this section: |
|---|
| 22 | 29 | | (1) "Educational [, "educational] organization" |
|---|
| 23 | 30 | | includes an entity described by Section 61.003(8) or (15), |
|---|
| 24 | 31 | | Education Code. |
|---|
| 25 | 32 | | (2) "Theatrical production" means a live staged play, |
|---|
| 26 | 33 | | musical play, opera, or ballet. |
|---|
| 27 | 34 | | SECTION 2. The change in law made by this Act does not |
|---|
| 28 | 35 | | affect tax liability accruing before the effective date of this |
|---|
| 29 | 36 | | Act. That liability continues in effect as if this Act had not been |
|---|
| 30 | 37 | | enacted, and the former law is continued in effect for the |
|---|
| 31 | 38 | | collection of taxes due and for civil and criminal enforcement of |
|---|
| 32 | 39 | | the liability for those taxes. |
|---|
| 33 | 40 | | SECTION 3. This Act takes effect September 1, 2019. |
|---|
| 34 | | - | ______________________________ ______________________________ |
|---|
| 35 | | - | President of the Senate Speaker of the House |
|---|
| 36 | | - | I certify that H.B. No. 1965 was passed by the House on April |
|---|
| 37 | | - | 11, 2019, by the following vote: Yeas 143, Nays 3, 2 present, not |
|---|
| 38 | | - | voting. |
|---|
| 39 | | - | ______________________________ |
|---|
| 40 | | - | Chief Clerk of the House |
|---|
| 41 | | - | I certify that H.B. No. 1965 was passed by the Senate on May |
|---|
| 42 | | - | 15, 2019, by the following vote: Yeas 30, Nays 1. |
|---|
| 43 | | - | ______________________________ |
|---|
| 44 | | - | Secretary of the Senate |
|---|
| 45 | | - | APPROVED: _____________________ |
|---|
| 46 | | - | Date |
|---|
| 47 | | - | _____________________ |
|---|
| 48 | | - | Governor |
|---|
| 41 | + | * * * * * |
|---|