Bill Summary – FastDemocracy

         
            88R601 RDS-F
         
		By: Noble, Meyer, Lambert, Cook
            H.B. No. 105
         
               A BILL TO BE ENTITLED
            
               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.
         
Statutes affected: 
Introduced: Tax Code 151.0038 (Tax Code 151)
House Committee Report: Tax Code 151.0038 (Tax Code 151)
Engrossed: Tax Code 151.0038 (Tax Code 151)



	A BILL TO BE ENTITLED
	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.