BILL ANALYSIS H.B. 105 By: Noble Ways & Means Committee Report (Unamended) BACKGROUND AND PURPOSE Public universities are currently not required to collect sales tax on the issuance of academic transcripts. However, when a private university furnishes an academic transcript for a fee, this service falls under the definition of an "information service" for purposes of the Limited Sales, Excise, and Use Tax Act. Therefore, private universities are required to collect sales tax when imposing a fee for the furnishing of an academic transcript. In an effort to ensure that students and graduates from all universities are treated equally when requesting their transcripts, H.B. 105 exempts the furnishing of academic transcripts from sales and use taxes. CRIMINAL JUSTICE IMPACT It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision. RULEMAKING AUTHORITY It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution. ANALYSIS H.B. 105 amends the Tax Code to exclude the furnishing of an academic transcript from the information services subject to taxation under the Limited Sales, Excise, and Use Tax Act. EFFECTIVE DATE October 1, 2023.
BILL ANALYSIS
# BILL ANALYSIS
H.B. 105
By: Noble
Ways & Means
Committee Report (Unamended)
H.B. 105
By: Noble
Ways & Means
Committee Report (Unamended)
BACKGROUND AND PURPOSE Public universities are currently not required to collect sales tax on the issuance of academic transcripts. However, when a private university furnishes an academic transcript for a fee, this service falls under the definition of an "information service" for purposes of the Limited Sales, Excise, and Use Tax Act. Therefore, private universities are required to collect sales tax when imposing a fee for the furnishing of an academic transcript. In an effort to ensure that students and graduates from all universities are treated equally when requesting their transcripts, H.B. 105 exempts the furnishing of academic transcripts from sales and use taxes.
CRIMINAL JUSTICE IMPACT It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.
RULEMAKING AUTHORITY It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.
ANALYSIS H.B. 105 amends the Tax Code to exclude the furnishing of an academic transcript from the information services subject to taxation under the Limited Sales, Excise, and Use Tax Act.
EFFECTIVE DATE October 1, 2023.
BACKGROUND AND PURPOSE
Public universities are currently not required to collect sales tax on the issuance of academic transcripts. However, when a private university furnishes an academic transcript for a fee, this service falls under the definition of an "information service" for purposes of the Limited Sales, Excise, and Use Tax Act. Therefore, private universities are required to collect sales tax when imposing a fee for the furnishing of an academic transcript. In an effort to ensure that students and graduates from all universities are treated equally when requesting their transcripts, H.B. 105 exempts the furnishing of academic transcripts from sales and use taxes.
CRIMINAL JUSTICE IMPACT
It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.
RULEMAKING AUTHORITY
It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.
ANALYSIS
H.B. 105 amends the Tax Code to exclude the furnishing of an academic transcript from the information services subject to taxation under the Limited Sales, Excise, and Use Tax Act.
EFFECTIVE DATE
October 1, 2023.