S.B. No. 755
  relating to the application of the sales and use tax to certain
  computer program transactions.
         SECTION 1.  Section 151.006, Tax Code, is amended by adding
  Subsection (d) to read as follows:
         (d)  A sale for resale includes the sale of a computer
  program to a provider of Internet hosting who acquires the computer
  program from an unrelated vendor for the purpose of selling the
  right to use the computer program to an unrelated user of the
  provider's Internet hosting services in the normal course of
  business and in the form or condition in which the provider acquired
  the computer program. For purposes of this subsection, the
  purchase of the computer program by the provider qualifies as a sale
  for resale only if the provider offers the unrelated user a
  selection of computer programs that are available to the public for
  purchase directly from an unrelated vendor and executes a written
  contract with the unrelated user that specifies the name of the
  computer program sold to the unrelated user and includes a charge to
  the unrelated user for computing hardware. This subsection
  applies, notwithstanding Section 151.302(b), if the unrelated user
  purchases the right to use the computer program from the provider
  through the acquisition of a license and the provider does not
  retain the right to use the computer program under that license.
  The performance by the provider of routine maintenance of the
  computer program that is recommended or required by the unrelated
  vendor of the computer program does not affect the application of
  this subsection.  In this subsection, "Internet hosting" has the
  meaning assigned by Section 151.108(a).
         SECTION 2.  The changes in law made by this Act do 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 immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2015.
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
         I hereby certify that S.B. No. 755 passed the Senate on
  May 4, 2015, by the following vote:  Yeas 31, Nays 0.
  Secretary of the Senate    
         I hereby certify that S.B. No. 755 passed the House on
  May 21, 2015, by the following vote:  Yeas 141, Nays 1,
  one present not voting.
  Chief Clerk of the House