H.B. No. 3103

AN ACT
relating to the jurisdiction of this state to tax tangible personal
property that is used continually in this state.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.01, Tax Code, is amended by adding
Subsection (e) to read as follows:

(e) For purposes of Subsection (c)(3), the property is
considered to be used continually, whether regularly or
irregularly, in this state, if the property is used in this state
three or more times on regular routes or for three or more completed
assignments occurring in close succession throughout the year. For
purposes of this subsection, a series of events are considered to
occur in close succession throughout the year if they occur in
the sequence within a short period at intervals from the beginning to
the end of the year.

SECTION 2. The amendments made by this Act are a
clarification of existing law and do not imply that existing law may
be construed as inconsistent with the law as amended by this Act.

SECTION 3. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2017.

______________________________                                                                                                                                  ______________________________
President of the Senate                Speaker of the House                                                                                                                                                                                                  

I certify that H.B. No. 3103 was passed by the House on May 9,
2017, by the following vote: Yeas 145, Nays 1, 1 present, not
voting.

                                                                                                                                                                                                                                                          ______________________________
Chief Clerk of the House

I certify that H.B. No. 3103 was passed by the Senate on May
24, 2017, by the following vote: Yeas 31, Nays 0.

                                                                                                                                                                                                                                                          ______________________________
Secretary of the Senate

APPROVED:   _____________________
Date

                     _____________________
Governor