Bill Text: TX HB3103 | 2017-2018 | 85th Legislature | Comm Sub
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the jurisdiction of this state to tax tangible personal property that is used continually in this state.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2017-06-15 - Effective immediately [HB3103 Detail]
Download: Texas-2017-HB3103-Comm_Sub.html
Bill Title: Relating to the jurisdiction of this state to tax tangible personal property that is used continually in this state.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2017-06-15 - Effective immediately [HB3103 Detail]
Download: Texas-2017-HB3103-Comm_Sub.html
By: Darby (Senate Sponsor - Bettencourt) | H.B. No. 3103 | |
(In the Senate - Received from the House May 10, 2017; | ||
May 10, 2017, read first time and referred to Committee on Finance; | ||
May 19, 2017, reported favorably by the following vote: Yeas 12, | ||
Nays 0; May 19, 2017, sent to printer.) | ||
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relating to the jurisdiction of this state to tax tangible personal | ||
property that is used continually in this state. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 11.01, Tax Code, is amended by adding | ||
Subsection (e) to read as follows: | ||
(e) For purposes of Subsection (c)(3), property is | ||
considered to be used continually, whether regularly or | ||
irregularly, in this state if the property is used in this state | ||
three or more times on regular routes or for three or more completed | ||
assignments occurring in close succession throughout the year. For | ||
purposes of this subsection, a series of events are considered to | ||
occur in close succession throughout the year if they occur in | ||
sequence within a short period at intervals from the beginning to | ||
the end of the year. | ||
SECTION 2. The amendments made by this Act are a | ||
clarification of existing law and do not imply that existing law may | ||
be construed as inconsistent with the law as amended by this Act. | ||
SECTION 3. This Act takes effect immediately if it receives | ||
a vote of two-thirds of all the members elected to each house, as | ||
provided by Section 39, Article III, Texas Constitution. If this | ||
Act does not receive the vote necessary for immediate effect, this | ||
Act takes effect September 1, 2017. | ||
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