H.B. No. 3386
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.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 3386 was passed by the House on May 3,
2019, by the following vote: Yeas 139, Nays 1, 2 present, not
voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 3386 was passed by the Senate on May
21, 2019, by the following vote: Yeas 31, Nays 0.
______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor