Bill Text: TX SB65 | 2023-2024 | 88th Legislature | Comm Sub
NOTE: There are more recent revisions of this legislation. Read Latest Draft
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-Comm_Sub.html
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-Comm_Sub.html
By: Zaffirini | S.B. No. 65 | |
(In the Senate - Filed November 14, 2022; February 15, 2023, | ||
read first time and referred to Committee on Finance; March 23, 2023, | ||
reported favorably by the following vote: Yeas 17, Nays 0; | ||
March 23, 2023, sent to printer.) | ||
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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. | ||
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