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A BILL TO BE ENTITLED
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AN ACT
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relating to exempting certain amounts charged for certain cable |
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television services from the sales and use tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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by adding Section 151.3251 to read as follows: |
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Sec. 151.3251. BASIC FEE FOR CERTAIN CABLE TELEVISION |
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SERVICES. (a) The sale, use, or other consumption in this state of |
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cable television service that is subject to a franchise fee |
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authorized or governed by Chapter 66, Utilities Code, or 47 U.S.C. |
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Sections 541 and 542 is exempted from the taxes imposed by this |
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chapter in an amount not to exceed the first $75 of a monthly |
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charge. |
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(b) The exemption provided by this section applies without |
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regard to: |
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(1) whether the cable television service is bundled |
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with another service, including any other taxable service listed in |
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Section 151.0101(a); or |
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(2) the billing period used by the service provider. |
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(c) The exemption in this section applies to the total sales |
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price the service provider charges for cable television service to |
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a purchaser, without regard to whether the service provider charges |
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one lump-sum amount or separately bills the purchaser for each |
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user. |
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(d) The exemption in this section does not apply to the |
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taxes imposed under Chapters 321, 322, or 323. |
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SECTION 2. Section 321.208, Tax Code, is amended to read as |
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follows: |
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Sec. 321.208. STATE EXEMPTIONS APPLICABLE. The exemptions |
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provided by Subchapter H, Chapter 151, apply to the taxes |
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authorized by this chapter, except as provided by Sections |
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151.3251(d) and [Section] 151.317(b). |
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SECTION 3. Section 323.207, Tax Code, is amended to read as |
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follows: |
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Sec. 323.207. STATE EXEMPTIONS APPLICABLE. The exemptions |
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provided by Subchapter H, Chapter 151, apply to the taxes |
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authorized by this chapter, except as provided by Sections |
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151.3251(d) and [Section] 151.317(b). |
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SECTION 4. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 5. This Act takes effect September 1, 2013. |