88R601 RDS-F
By: Noble, Meyer, Lambert, Cook H.B. No. 105
A BILL TO BE ENTITLED
AN ACT
relating to excluding the furnishing of an academic transcript from
the definition of "information service" for purposes of sales and
use taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.0038, Tax Code, is amended by adding
Subsection (c) to read as follows:
(c) "Information service" does not include the furnishing
of an academic transcript.
SECTION 2. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 3. This Act takes effect October 1, 2023.