Texas 2023 - 88th Regular

Texas Senate Bill SB65 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	S.B. No. 65
2	2
3	3
4	4	AN ACT
5	5	relating to excluding the furnishing of an academic transcript from
6	6	the definition of "information service" for purposes of sales and
7	7	use taxes.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Section 151.0038, Tax Code, is amended by adding
10	10	Subsection (c) to read as follows:
11	11	(c) "Information service" does not include the furnishing
12	12	of an academic transcript.
13	13	SECTION 2. The change in law made by this Act does not
14	14	affect tax liability accruing before the effective date of this
15	15	Act. That liability continues in effect as if this Act had not been
16	16	enacted, and the former law is continued in effect for the
17	17	collection of taxes due and for civil and criminal enforcement of
18	18	the liability for those taxes.
19	19	SECTION 3. This Act takes effect October 1, 2023.
20	20	______________________________ ______________________________
21	21	President of the Senate Speaker of the House
22	22	I hereby certify that S.B. No. 65 passed the Senate on
23	23	March 28, 2023, by the following vote: Yeas 30, Nays 0.
24	24	______________________________
25	25	Secretary of the Senate
26	26	I hereby certify that S.B. No. 65 passed the House on
27	27	May 9, 2023, by the following vote: Yeas 132, Nays 10,
28	28	two present not voting.
29	29	______________________________
30	30	Chief Clerk of the House
31	31	Approved:
32	32	______________________________
33	33	Date
34	34	______________________________
35	35	Governor