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Glossary of Legislative Terms

SB 820: Taxation of the Rental of Commercial Real Property

GENERAL BILL by Hutson

Taxation of the Rental of Commercial Real Property; Providing an exemption from the tax for property with a total annual rental payment under a specified limit; defining the terms “total annual rental payment” and “affiliated group”, etc.

Effective Date: 1/1/2018
 Last Action: 5/5/2017 Senate - Died in Commerce and Tourism
Bill Text: Web Page | PDF
Senate Committee References:
  1. Commerce and Tourism (CM)
  2. Appropriations Subcommittee on Finance and Tax (AFT)
  3. Appropriations (AP)

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  • Bill History

    Date Chamber Action
    2/9/2017 Senate • Filed
    2/23/2017 Senate • Referred to Commerce and Tourism; Appropriations Subcommittee on Finance and Tax; Appropriations -SJ 99
    3/7/2017 Senate • Introduced -SJ 99
    5/5/2017 Senate • Indefinitely postponed and withdrawn from consideration
    • Died in Commerce and Tourism

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  • SB 820, Original Filed Version (Current Bill Version) Posted 2/9/2017 at 8:59 AM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Citations - Statutes (1)

    Citation Catchline Location in Bill Location In Bill Help
    212.031 Tax on rental or license fee for use of real property. Page 1 (pdf)

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