Bill Summary – FastDemocracy

         
            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
         
Statutes affected: 
Introduced: Tax Code 151.0038 (Tax Code 151)
Senate Committee Report: Tax Code 151.0038 (Tax Code 151)
Engrossed: Tax Code 151.0038 (Tax Code 151)
House Committee Report: Tax Code 151.0038 (Tax Code 151)
Enrolled: Tax Code 151.0038 (Tax Code 151)




	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