By: Geren (Senate Sponsor - Nelson) H.B. No. 3386
(In the Senate - Received from the House May 6, 2019;
May 8, 2019, read first time and referred to Committee on Finance;
May 13, 2019, reported favorably by the following vote: Yeas 14,
Nays 0; May 13, 2019, sent to printer.)
Click here to see the committee vote
A BILL TO BE ENTITLED
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 (d) to read as follows:
(d) An amusement service is exclusively provided under
Subsection (a)(4) if the amusement service is provided at a
"designated facility" defined in Section 334.401, Local Government
Code, which is also a qualified project as defined in Section
351.1015(a)(5)(B) of this code.
SECTION 2. The change in law made by this Act does not
affect taxes imposed before the effective date of this Act, and the
law in effect before the effective date of this Act is continued in
effect for purposes of the liability for and collection of those
taxes.
SECTION 3. This Act takes effect October 1, 2019.
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