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| 1 | - | By: Noble, et al. (Senate Sponsor - Nelson) H.B. No. 2625 | |
| 2 | - | (In the Senate - Received from the House April 6, 2021; | |
| 3 | - | May 4, 2021, read first time and referred to Committee on Finance; | |
| 4 | - | May 19, 2021, reported favorably by the following vote: Yeas 13, | |
| 5 | - | Nays 0; May 19, 2021, sent to printer.) | |
| 6 | - | Click here to see the committee vote | |
| 1 | + | 87R5724 RDS-F | |
| 2 | + | By: Noble, Guillen, Thierry, Collier, Meyer, H.B. No. 2625 | |
| 3 | + | et al. | |
| 7 | 4 | ||
| 8 | 5 | ||
| 9 | 6 | A BILL TO BE ENTITLED | |
| 10 | 7 | AN ACT | |
| 11 | 8 | relating to excluding the furnishing of an academic transcript from | |
| 12 | 9 | the definition of "information service" for purposes of sales and | |
| 13 | 10 | use taxes. | |
| 14 | 11 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 15 | 12 | SECTION 1. Section 151.0038, Tax Code, is amended by adding | |
| 16 | 13 | Subsection (c) to read as follows: | |
| 17 | 14 | (c) "Information service" does not include the furnishing | |
| 18 | 15 | of an academic transcript. | |
| 19 | 16 | SECTION 2. The change in law made by this Act does not | |
| 20 | 17 | affect tax liability accruing before the effective date of this | |
| 21 | 18 | Act. That liability continues in effect as if this Act had not been | |
| 22 | 19 | enacted, and the former law is continued in effect for the | |
| 23 | 20 | collection of taxes due and for civil and criminal enforcement of | |
| 24 | 21 | the liability for those taxes. | |
| 25 | 22 | SECTION 3. This Act takes effect October 1, 2021. | |
| 26 | - | * * * * * |