H.B. No. 1965
 
 
 
 
AN ACT
  relating to the sales and use tax exemption for certain amusement
  services.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 151.3101, Tax Code, is amended by adding
  Subsection (b-1) and amending Subsection (c) to read as follows:
         (b-1)  An amusement service remains exclusively provided
  under Subsection (a)(3) or (5) if an entity described by Subsection
  (a)(3) or (5) contracts with another entity not listed in or
  described by Subsection (a) to provide touring theatrical
  productions:
               (1)  subject to a contract with the other entity for:
                     (A)  a term of at least five years; and
                     (B)  at least five presentations each year; and
               (2)  held at a location either owned by, or leased or
  licensed for a term of at least one year to, the contracting entity
  described by Subsection (a)(3) or (5).
         (c)  In this section:
               (1)  "Educational [, "educational] organization" 
  includes an entity described by Section 61.003(8) or (15),
  Education Code.
               (2)  "Theatrical production" means a live staged play,
  musical play, opera, or ballet.
         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 September 1, 2019.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 1965 was passed by the House on April
  11, 2019, by the following vote:  Yeas 143, Nays 3, 2 present, not
  voting.
 
  ______________________________
  Chief Clerk of the House   
 
 
         I certify that H.B. No. 1965 was passed by the Senate on May
  15, 2019, by the following vote:  Yeas 30, Nays 1.
 
  ______________________________
  Secretary of the Senate    
  APPROVED:  _____________________
                     Date          
   
            _____________________
                   Governor