Sales Tax

H.B. 157 (Larson/Eltife) - Sales Tax: provides that: (1) a city may hold an election to impose a dedicated sales and use tax for sports and venue districts, crime control and prevention districts, economic development corporations, property tax relief, or street maintenance at any rate that is an increment of at least one-eighth of one % and that would not result in a combined rate that exceeds the maximum local sales and use tax rate of two %; and (2) a city may hold an election to impose its general sales and use tax at any rate that is an increment of at least one-eighth of one % and that would not result in a combined rate that exceeded the maximum local sales and use tax rate of two %. (Effective September 1, 2015.)

H.B. 158 (Larson/Estes) - Sporting Goods Sales Tax: this bill: (1) repeals the state law prohibiting the state comptroller from crediting to the Parks and Wildlife Department or the Texas Historical Commission any amount of taxes imposed on the sale of sporting goods in excess of the amounts appropriated to the department or commission, respectively; and (2) requires money credited to Parks and Wildlife Department accounts to be appropriated only to acquire, operate, maintain, and make capital improvements to parks or for local parks assistance. (Effective September 1, 2015.)

H.B. 1841 (G. Bonnen/Perry) - Sales Tax Exemption: provides that a service performed on behalf of an insured by a person licensed as a public insurance adjuster is not subject to sales taxes. (Effective October 1, 2015.)

H.B. 2507 (Kacal/Seliger) - Sales Tax Exemption: exempts certain equipment used for digital audio broadcasting from sales and use taxes. (Effective September 1, 2015.)

H.B. 2712 (Geren/Hancock) - Sales Tax Exemption: exempts certain tangible personal property necessary and essential to the operation of a qualified large data center project from sales and use taxes for 20 years. (Effective immediately.)

H.B. 2853 (R. Anderson/West) - Street Maintenance Sales Tax: provides, among other things, that street maintenance sales tax revenue may be used to maintain city sidewalks. (Effective immediately.) 

S.B. 31 (Zaffirini/Guillen) - Volunteer Fire Department Sales: allows a volunteer fire department or emergency service organization to hold up to ten sales tax free sales or auctions each calendar year under limited circumstances. (Effective immediately.)

S.B. 755 (V. Taylor/Button) - Sales Tax Exemption: characterizes the sale of a computer program to a provider of Internet hosting who acquires the computer program for the purpose of selling the right to use the computer program to an unrelated user of Internet hosting services as a “sale for resale,” thereby exempting the program from sales taxes. (Effective immediately.) 

S.B. 904 (Hinojosa/Darby) - Sales Tax Exemption: exempts the sale of an emergency preparation item from sales and use taxes if the sale taxes place during a three-day period each April. (Effective September 1, 2015.)

S.B. 1356 (Hinojosa/Darby) - Sales Tax Exemption: exempts the sale of a water-conserving or WaterSense product from sales and use taxes if the sale taxes place on Memorial Day weekend. (Effective October 1, 2015.)

S.B. 1366 (Kolkhorst/Gonzales) - Sporting Goods Sales Tax: this bill: (1) removes the current 74% cap on the amount of sporting goods sales tax revenue that is transferred to the State Parks Account; (2) limits the transfer to an amount not to exceed what is appropriated by the legislature during the biennium; (3) limits the amount of money transferred to the Texas Parks and Wildlife Conservation and Capital Account to an amount not to exceed the amount appropriated by the legislature during the biennium; (4) removes the current 15% cap on the amount of sporting goods sales tax that is transferred to the Texas Recreation and Parks Account, (5) limits the transfer to an amount not to exceed what is appropriated by the legislature during the biennium; (6) removes the current 10% cap on the sporting goods sales tax that is transferred to the Large County and Municipality Recreation and Parks Account; (7) limits the transfer to an amount not to exceed what is appropriated by the legislature during the biennium; and (8) repeals the state law prohibiting the state comptroller from crediting to the Parks and Wildlife Department or the Texas Historical Commission any amount of taxes imposed on the sale of sporting goods in excess of the amounts appropriated to the department or commission, respectively. (Effective September 1, 2015.)

S.B. 1396 (West/Paddie) - Aircraft Sales Tax: provides, among other things, that sales and use taxes are not collected on the sale of aircraft that are made for purposes of resale. (Effective September 1, 2015.)

Disclaimer

Texas Municipal League member cities may use the material herein for any purpose. No other person or entity may reproduce, duplicate, or distribute any part of this document without the written authorization of the Texas Municipal League.