Bill Text: TX SB140 | 2015-2016 | 84th Legislature | Enrolled
Bill Title: Relating to a sales and use tax exemption for telecommunications services used for the navigation of certain farm and ranch machinery and equipment.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2015-05-29 - Effective on 9/1/15 [SB140 Detail]
Download: Texas-2015-SB140-Enrolled.html
S.B. No. 140 |
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relating to a sales and use tax exemption for telecommunications | ||
services used for the navigation of certain farm and ranch | ||
machinery and equipment. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 151.1551(a), Tax Code, is amended to | ||
read as follows: | ||
(a) This section applies to an exemption provided by: | ||
(1) Section [ |
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(11), [ |
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(2) Section 151.316(b) for tangible personal property | ||
used in the production of agricultural products for sale; | ||
(3) Section 151.3162(b) for tangible personal | ||
property used in the production of timber for sale; | ||
(4) Sections 151.317(a)(5) and (11) for electricity | ||
used in agriculture or timber operations; and | ||
(5) Section 151.3111 for services performed on | ||
tangible personal property exempted under Section 151.316(a)(6), | ||
(7), (8), (10), (11), or (12), 151.316(b), or 151.3162(b). | ||
SECTION 2. Section 151.316(a), Tax Code, is amended to read | ||
as follows: | ||
(a) Subject to Section 151.1551, the following items are | ||
exempted from the taxes imposed by this chapter: | ||
(1) horses, mules, and work animals; | ||
(2) animal life the products of which ordinarily | ||
constitute food for human consumption; | ||
(3) feed for farm and ranch animals; | ||
(4) feed for animals that are held for sale in the | ||
regular course of business; | ||
(5) seeds and annual plants the products of which: | ||
(A) ordinarily constitute food for human | ||
consumption; | ||
(B) are to be sold in the regular course of | ||
business; or | ||
(C) are used to produce feed for animals exempted | ||
by this section; | ||
(6) fertilizers, fungicides, insecticides, | ||
herbicides, defoliants, and desiccants exclusively used or | ||
employed on a farm or ranch in the production of: | ||
(A) food for human consumption; | ||
(B) feed for animal life; or | ||
(C) other agricultural products to be sold in the | ||
regular course of business; | ||
(7) machinery and equipment exclusively used or | ||
employed on a farm or ranch in the building or maintaining of roads | ||
or water facilities or in the production of: | ||
(A) food for human consumption; | ||
(B) grass; | ||
(C) feed for animal life; or | ||
(D) other agricultural products to be sold in the | ||
regular course of business; | ||
(8) machinery and equipment exclusively used in, and | ||
pollution control equipment required as a result of, the | ||
processing, packing, or marketing of agricultural products by an | ||
original producer at a location operated by the original producer | ||
for processing, packing, or marketing the producer's own products | ||
if: | ||
(A) 50 percent or more of the products processed, | ||
packed, or marketed at or from the location are produced by the | ||
original producer and not purchased or acquired from others; and | ||
(B) the producer does not process, pack, or | ||
market for consideration any agricultural products that belong to | ||
other persons in an amount greater than five percent of the total | ||
agricultural products processed, packed, or marketed by the | ||
producer; | ||
(9) ice exclusively used by commercial fishing boats | ||
in the storing of aquatic species including but not limited to | ||
shrimp, other crustaceans, finfish, mollusks, and other similar | ||
creatures; | ||
(10) tangible personal property, including a tire, | ||
sold or used to be installed as a component part of a motor vehicle, | ||
machinery, or other equipment exclusively used or employed on a | ||
farm or ranch in the building or maintaining of roads or water | ||
facilities or in the production of: | ||
(A) food for human consumption; | ||
(B) grass; | ||
(C) feed for animal life; or | ||
(D) other agricultural products to be sold in the | ||
regular course of business; | ||
(11) machinery and equipment exclusively used in an | ||
agricultural aircraft operation, as defined by 14 C.F.R. Section | ||
137.3; | ||
(12) tangible personal property incorporated into a | ||
structure that is used for the disposal of poultry carcasses in | ||
accordance with Section 26.303, Water Code; [ |
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(13) tangible personal property incorporated into or | ||
attached to a structure that is located on a commercial dairy farm, | ||
is used or employed exclusively for the production of milk, and is: | ||
(A) a free-stall dairy barn; or | ||
(B) a dairy structure used solely for maternity | ||
purposes; and | ||
(14) telecommunications services exclusively provided | ||
or used for the navigation of machinery and equipment exclusively | ||
used or employed on a farm or ranch in the building or maintaining | ||
of roads or water facilities or in the production of: | ||
(A) food for human consumption; | ||
(B) grass; | ||
(C) feed for animal life; or | ||
(D) other agricultural products to be sold in the | ||
regular course of business. | ||
SECTION 3. 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 and | ||
enforcement of those taxes. | ||
SECTION 4. This Act takes effect September 1, 2015. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I hereby certify that S.B. No. 140 passed the Senate on | ||
March 30, 2015, by the following vote: Yeas 30, Nays 0. | ||
______________________________ | ||
Secretary of the Senate | ||
I hereby certify that S.B. No. 140 passed the House on | ||
May 15, 2015, by the following vote: Yeas 136, Nays 3, | ||
two present not voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
Approved: | ||
______________________________ | ||
Date | ||
______________________________ | ||
Governor |