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A BILL TO BE ENTITLED
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AN ACT
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relating to the definition of tangible personal property. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.009, Tax Code, is amended to read as |
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follows: |
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Sec. 151.009. "TANGIBLE PERSONAL PROPERTY". "Tangible |
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personal property" means personal property that can be seen, |
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weighed, measured, felt, or touched or that is perceptible to the |
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senses in any other manner, and, for the purposes of this title |
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[chapter], the term includes a computer program and a telephone |
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prepaid calling card. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2011. |