Bill Text: TX SB65 | 2023-2024 | 88th Legislature | Enrolled

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Bill Title: Relating to excluding the furnishing of an academic transcript from the definition of "information service" for purposes of sales and use taxes.

Spectrum: Moderate Partisan Bill (Republican 5-1)

Status: (Passed) 2023-05-23 - Effective on . . . . . . . . . . . . . . . October 1, 2023 [SB65 Detail]

Download: Texas-2023-SB65-Enrolled.html

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S.B. No. 65

AN ACT
relating to excluding the furnishing of an academic transcript from
the definition of "information service" for purposes of sales and
use taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.0038, Tax Code, is amended by adding
Subsection (c) to read as follows:
(c) "Information service" does not include the furnishing
of an academic transcript.
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 October 1, 2023.
______________________________ ______________________________
President of the Senate Speaker of the House
I hereby certify that S.B. No. 65 passed the Senate on
March 28, 2023, by the following vote: Yeas 30, Nays 0.
______________________________
Secretary of the Senate
I hereby certify that S.B. No. 65 passed the House on
May 9, 2023, by the following vote: Yeas 132, Nays 10,
two present not voting.
______________________________
Chief Clerk of the House
Approved:
______________________________
Date
______________________________
Governor