Texas 2021 - 87th Regular

Texas Senate Bill SB200

Caption

Relating to the exclusion of Internet access service from sales and use taxes.

Impact

If enacted, SB200 will significantly alter the state's tax treatment of Internet services, potentially lowering costs for consumers and businesses that rely on online connectivity. Opponents of the bill may argue that excluding such services from tax may lead to a reduction in tax revenue, which could impact state funding for essential services. However, proponents assert that promoting wider access to affordable Internet is crucial, especially in underserved areas, allowing for greater economic inclusion and opportunities for growth.

Summary

Senate Bill 200 aims to exclude Internet access service from sales and use taxes in Texas. The bill amends the existing tax code, specifically Section 151.00394(b), to clarify what constitutes Internet access service. By clarifying these parameters, the bill seeks to ensure that Internet access services are not treated as taxable services unless they are provided in conjunction with other taxable services. This distinction is critical as it addresses the growing demand for equitable regulation of digital services in the state.

Contention

During discussions around SB200, notable points of contention may center on the implications of tax revenue loss against the need for wider Internet access. Some legislators may voice concerns that the exemption of Internet services from sales taxes could necessitate raising other taxes to fill budget gaps, while advocates may counter that the economic benefits of a more connected population would outweigh these short-term concerns. The dynamics between urban and rural representatives could also illuminate disparities in access and usage of Internet services across the state, leading to broader discussions about technology equity.

Companion Bills

No companion bills found.

Previously Filed As

TX HB105

Relating to the exclusion of Internet access service from the sales and use tax.

Similar Bills

No similar bills found.