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AN ACT
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relating to the franchise tax rate applicable to certain taxable |
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entities that sell telephone prepaid calling cards. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 171.002, Tax Code, is amended by adding |
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Subsection (c-2) to read as follows: |
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(c-2) For purposes of Subsection (c)(3), the provision of |
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telecommunications services does not include selling telephone |
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prepaid calling cards. |
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SECTION 2. This Act applies only to a report originally due |
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on or after the effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2018. |
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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. 2126 was passed by the House on April |
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20, 2017, by the following vote: Yeas 143, Nays 0, 1 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. 2126 was passed by the Senate on May |
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18, 2017, by the following vote: Yeas 30, Nays 0. |
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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 |