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

Texas Senate Bill 65

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



	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