Bill Text: TX HB3304 | 2015-2016 | 84th Legislature | Introduced

Texas House Bill 3304 (Prior Session Legislation)

Introduced

Bill Title: Relating to an exemption from the sales and use tax for tangible personal property sold to or used by certain state data center services providers.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2015-05-12 - Placed on General State Calendar [HB3304 Detail]

Download: Texas-2015-HB3304-Introduced.html

	84R6818 CBH-D

	By: Darby	H.B. No. 3304



	A BILL TO BE ENTITLED
	AN ACT
	relating to an exemption from the sales and use tax for tangible
	personal property sold to or used by certain state data center
	services providers.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
	by adding Section 151.3095 to read as follows:
	Sec. 151.3095. STATE DATA CENTER SERVICES PROVIDER. (a) In
	this section:
	(1) "Data center services program" means the program
	operated by the Department of Information Resources to provide
	fully managed server, mainframe, and bulk print and mail services.
	(2) "State data center services provider" means a
	person with which the Department of Information Resources contracts
	to provide hardware, software, tools, or technical staff to state
	agencies or for state agency use under the data center services
	program.
	(b) Tangible personal property sold to or used by a state
	data center services provider is exempted from the taxes imposed by
	this chapter if:
	(1) the tangible personal property is sold to or used
	by the state data center services provider on behalf of a state
	agency; and
	(2) the tangible personal property is used by the
	state agency or is used by the state data center services provider
	to provide services to the state agency under the data center
	services program.
	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, 2015.