85R6509 BEF-F     By: Raymond H.B. No. 2751       A BILL TO BE ENTITLED   AN ACT   relating to the classification of certain streaming video as   tangible personal property for purposes of the sales and use tax.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 151.0033, Tax Code, is amended to read as   follows:          Sec. 151.0033.  "CABLE TELEVISION SERVICE".  (a)  "Cable   television service" means the distribution of video programming   with or without use of wires to subscribing or paying customers.          (b)  "Cable television service" does not include streaming   video provided via the Internet or similar technology, regardless   of the type of device used by the purchaser to receive the streaming   video.          SECTION 2.  Section 151.009, Tax Code, is amended to read as   follows:          Sec. 151.009.  "TANGIBLE PERSONAL PROPERTY".  (a)  "Tangible   personal property" means personal property that can be seen,   weighed, measured, felt, or touched or that is perceptible to the   senses in any other manner.          (b)  "Tangible personal property" [, and, for the purposes of   this chapter, the term] includes:                (1)  a computer program;                (2)  [and] a telephone prepaid calling card; and                (3)  streaming video provided via the Internet or   similar technology, regardless of the type of device used by the   purchaser to receive the streaming video.          SECTION 3.  The changes in law made by this Act do 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 4.  This Act takes effect September 1, 2017.