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A BILL TO BE ENTITLED
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AN ACT
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relating to a sales tax exemption for items sold at a United States |
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military installation to a member of the United States armed forces |
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on active duty. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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by adding Section 151.345 to read as follows: |
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Sec. 151.345. ITEMS SOLD AT MILITARY INSTALLATION TO ACTIVE |
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DUTY MILITARY PERSONNEL. A taxable item sold, leased, or rented |
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within the boundaries of a United States military installation to a |
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person who is a member of the United States armed forces on active |
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duty is exempted from the sales tax imposed by this chapter if the |
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sale, lease, or rental is made by a seller physically located at the |
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installation. |
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SECTION 2. The change in law made by this Act does not |
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affect taxes imposed before the effective date of this Act, and the |
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law in effect before the effective date of this Act is continued in |
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effect for purposes of the liability for and collection of those |
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taxes. |
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SECTION 3. This Act takes effect September 1, 2015. |