| Old | New | Differences | |
|---|---|---|---|
| 1 | + | 86R6045 GRM-F | |
| 1 | 2 | By: Bettencourt S.B. No. 1273 | |
| 2 | - | (In the Senate - Filed February 28, 2019; March 7, 2019, | |
| 3 | - | read first time and referred to Committee on Finance; | |
| 4 | - | March 19, 2019, reported adversely, with favorable Committee | |
| 5 | - | Substitute by the following vote: Yeas 13, Nays 0; March 19, 2019, | |
| 6 | - | sent to printer.) | |
| 7 | - | Click here to see the committee vote | |
| 8 | - | COMMITTEE SUBSTITUTE FOR S.B. No. 1273 By: Bettencourt | |
| 9 | 3 | ||
| 10 | 4 | ||
| 11 | 5 | A BILL TO BE ENTITLED | |
| 12 | 6 | AN ACT | |
| 13 | 7 | relating to the sales and use tax exemption for certain amusement | |
| 14 | 8 | services. | |
| 15 | 9 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 16 | 10 | SECTION 1. Section 151.3101, Tax Code, is amended by adding | |
| 17 | - | Subsection ( | |
| 18 | - | ( | |
| 19 | - | ||
| 11 | + | Subsection (d) to read as follows: | |
| 12 | + | (d) An amusement service remains exclusively provided under | |
| 13 | + | Subsection (a)(3) or (5) if an entity described by Subsection | |
| 20 | 14 | (a)(3) or (5) contracts with another entity not listed in or | |
| 21 | 15 | described by Subsection (a) to provide touring theatrical | |
| 22 | 16 | productions: | |
| 23 | 17 | (1) subject to a contract with the other entity for: | |
| 24 | 18 | (A) a term of at least five years; and | |
| 25 | 19 | (B) at least five presentations each year; and | |
| 26 | 20 | (2) held at a location either owned by, or leased or | |
| 27 | 21 | licensed for a term of at least one year to, the contracting entity | |
| 28 | 22 | described by Subsection (a)(3) or (5). | |
| 29 | - | (c) In this section: | |
| 30 | - | (1) "Educational[, "educational] organization" | |
| 31 | - | includes an entity described by Section 61.003(8) or (15), | |
| 32 | - | Education Code. | |
| 33 | - | (2) "Theatrical production" means a live staged play, | |
| 34 | - | musical play, opera, or ballet. | |
| 35 | 23 | SECTION 2. The change in law made by this Act does not | |
| 36 | - | affect tax liability accruing before the effective date of this | |
| 37 | - | Act. That liability continues in effect as if this Act had not been | |
| 38 | - | enacted, and the former law is continued in effect for the | |
| 39 | - | collection of taxes due and for civil and criminal enforcement of | |
| 40 | - | the liability for those taxes. | |
| 24 | + | affect taxes imposed before the effective date of this Act, and the | |
| 25 | + | law in effect before the effective date of this Act is continued in | |
| 26 | + | effect for purposes of the liability for and collection of those | |
| 27 | + | taxes. | |
| 41 | 28 | SECTION 3. This Act takes effect September 1, 2019. | |
| 42 | - | * * * * * |