By: Hinojosa S.R. No. 844
SENATE RESOLUTION
BE IT RESOLVED by the Senate of the State of Texas, 86th
Legislature, Regular Session, 2019, That Senate Rule 12.03 be
suspended in part as provided by Senate Rule 12.08 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:
Senate Rule 12.03(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.