Texas 2019 86th Regular

Texas House Bill HR2185 Introduced / Bill

Filed 05/25/2019

                    86R36915 SRA-D
 By: Guillen H.R. No. 2185


 R E S O L U T I O N
 BE IT RESOLVED by the House of Representatives of the State of
 Texas, 86th Legislature, Regular Session, 2019, That House Rule 13,
 Section 9(a), be suspended in part as provided by House Rule 13,
 Section 9(f), to enable the conference committee appointed to
 resolve the differences on House Bill 4542 (reports by persons
 involved in the manufacture and distribution of alcoholic beverages
 for purposes of sales and use taxes) to consider and take action on
 the following matter:
 House Rule 13, Section 9(a)(4) is suspended to permit the
 committee to add text on a matter not included in either the house
 or senate version of the bill by adding the following new SECTION to
 the bill:
 SECTION 1.  Subchapter A, Chapter 111, Tax Code, is amended
 by adding Section 111.0023 to read as follows:
 Sec. 111.0023.  Definition of Individual.  For purposes of
 this title, "individual" means a natural person. The term does not
 include a partnership, limited liability partnership, corporation,
 banking corporation, savings and loan association, limited
 liability company, business trust, professional association,
 business association, joint venture, joint stock company, holding
 company, or other legal entity.
 Explanation: The addition is necessary to include a
 definition of "individual" for Title 2, Tax Code.