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AN ACT
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relating to a sales and use tax exemption for certain equipment used |
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for digital audio broadcasting. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.3185, Tax Code, is amended by adding |
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Subsection (g) to read as follows: |
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(g) Tangible personal property that is sold to an entity to |
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which 47 C.F.R. Section 73.404(a) applies is exempt from the taxes |
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imposed by this chapter if the property is necessary to provide the |
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broadcast service described by 47 C.F.R. Section 73.403 or 73.404. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection and enforcement of those taxes. |
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SECTION 3. This Act takes effect September 1, 2015. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 2507 was passed by the House on May 6, |
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2015, by the following vote: Yeas 130, Nays 14, 2 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 2507 was passed by the Senate on May |
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20, 2015, by the following vote: Yeas 26, Nays 3, 1 present, not |
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voting. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |