H.B. No. 1965
AN ACT
relating to the sales and use tax exemption for certain amusement
services.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.3101, Tax Code, is amended by adding
Subsection (b-1) and amending Subsection (c) to read as follows:
(b-1) An amusement service remains exclusively provided
under Subsection (a)(3) or (5) if an entity described by Subsection
(a)(3) or (5) contracts with another entity not listed in or
described by Subsection (a) to provide touring theatrical
productions:
(1) subject to a contract with the other entity for:
(A) a term of at least five years; and
(B) at least five presentations each year; and
(2) held at a location either owned by, or leased or
licensed for a term of at least one year to, the contracting entity
described by Subsection (a)(3) or (5).
(c) In this section:
(1) "Educational [, "educational] organization"
includes an entity described by Section 61.003(8) or (15),
Education Code.
(2) "Theatrical production" means a live staged play,
musical play, opera, or ballet.
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, 2019.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 1965 was passed by the House on April
11, 2019, by the following vote: Yeas 143, Nays 3, 2 present, not
voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 1965 was passed by the Senate on May
15, 2019, by the following vote: Yeas 30, Nays 1.
______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor