Bill Text: TX HB244 | 2017 | 85th Legislature 1st Special Session | Introduced
Bill Title: Relating to a sales tax exemption for items sold at a United States military installation to a member of the United States armed forces on active duty.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2017-07-21 - Referred to Ways & Means [HB244 Detail]
Download: Texas-2017-HB244-Introduced.html
85S11027 GRM-D | ||
By: Fallon | H.B. No. 244 |
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relating to a sales tax exemption for items sold at a United States | ||
military installation to a member of the United States armed forces | ||
on active duty. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | ||
by adding Section 151.345 to read as follows: | ||
Sec. 151.345. ITEMS SOLD AT MILITARY INSTALLATION TO ACTIVE | ||
DUTY MILITARY PERSONNEL. A taxable item sold, leased, or rented | ||
within the boundaries of a United States military installation to a | ||
person who is a member of the United States armed forces on active | ||
duty is exempted from the sales tax imposed by this chapter if the | ||
sale, lease, or rental is made by a seller physically located at the | ||
installation. | ||
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 December 1, 2017. |