Bill Text: TX SB1518 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to the computation of the franchise tax by a taxable entity engaged in Internet hosting.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2013-04-04 - Referred to s/c on Fiscal Matters by Chair [SB1518 Detail]
Download: Texas-2013-SB1518-Introduced.html
By: Van de Putte | S.B. No. 1518 | |
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relating to the computation of the franchise tax by a taxable entity | ||
engaged in Internet hosting. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 171.106, Tax Code, is amended by adding | ||
Subsection (g) to read follows: | ||
(g) A receipt from Internet hosting described by Section | ||
151.108(a) is a receipt from business done in this state only if the | ||
customer to whom the service is provided is located in this state. | ||
SECTION 2. This Act applies only to a report originally due | ||
on or after the effective date of this Act. | ||
SECTION 3. This Act takes effect September 1, 2013. |