CS/SB 116 (2023) -  Taxation of Investigative Services

General Bill by Commerce and Tourism and Rodriguez
Taxation of Investigative Services: Defining the terms “private investigation services” and “small private investigative agency”; providing a sales tax exemption for the sale of private investigation services by a small private investigative agency to a client; authorizing the Department of Revenue to adopt emergency rules, etc.
Effective Date: Except as otherwise expressly provided in this act and except for this section, which shall take effect upon this act becoming a law, this act shall take effect July 1, 2023
Last Event: 05/05/23 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) on Friday, May 5, 2023 10:59 AM

Referred Committees and Committee Actions

Senate Referrals

  • Commerce and Tourism
    • On agenda for: 02/14/23 1:00 PM
    • Favorable With Committee Substitute (final action) Votes: Yeas 9   Nays 0
  • Finance and Tax
    • On agenda for: 03/14/23 11:00 AM
    • Favorable (final action) Votes: Yeas 9   Nays 0
  • Appropriations

Related Bills

Bill # Subject Relationship
Bill #: CS/HB 205 Subject: Tax Exemption for Charges for Private Investigations Relationship: Identical
Bill #: HB 7063 Subject: Taxation Relationship: Compare
Bill #: CS/SB 7062 Subject: Taxation Relationship: Compare

Bill Text

Staff Analysis

Chamber Committee
Chamber: Senate Committee: Finance and Tax 3/14/2023 2:03:41 PM
Chamber: Senate Committee: Finance and Tax 3/13/2023 10:19:53 AM
Chamber: Senate Committee: Commerce and Tourism 2/14/2023 5:05:59 PM
Chamber: Senate Committee: Commerce and Tourism 2/13/2023 1:14:48 PM

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) Time: 05/05/2023 - 10:59 AM Member: Committee: Appropriations Version: c1
Event: S Now in Appropriations Time: 03/14/2023 - 2:31 PM Member: Committee: Appropriations Version: c1
Event: S Favorable by Finance and Tax; YEAS 9 NAYS 0 Time: 03/14/2023 - 12:10 PM Member: Committee: Finance and Tax Version: c1
Event: S On Committee agenda-- Finance and Tax, 03/14/23, 11:00 am, 37 Senate Building Time: 03/09/2023 - 3:01 PM Member: Committee: Finance and Tax Version: c1
Event: S CS by Commerce and Tourism read 1st time -SJ 111 Time: 03/07/2023 - 8:10 PM Member: Committee: Commerce and Tourism Version: c1
Event: S Introduced Time: 03/07/2023 - 10:45 AM Member: Committee: Version: c1
Event: S Now in Finance and Tax Time: 02/16/2023 - 12:03 PM Member: Committee: Finance and Tax Version: c1
Event: S Pending reference review under Rule 4.7(2) - (Committee Substitute) Time: 02/14/2023 - 4:43 PM Member: Committee: Commerce and Tourism Version: __
Event: S CS by Commerce and Tourism; YEAS 9 NAYS 0 Time: 02/14/2023 - 1:58 PM Member: Committee: Commerce and Tourism Version: __
Event: S On Committee agenda-- Commerce and Tourism, 02/14/23, 1:00 pm, 110 Senate Building Time: 02/06/2023 - 2:50 PM Member: Committee: Commerce and Tourism Version: __
Event: S Referred to Commerce and Tourism; Finance and Tax; Appropriations Time: 01/19/2023 - 10:06 AM Member: Committee: Commerce and Tourism Version: __
Event: S Filed Time: 01/03/2023 - 2:21 PM Member: Committee: Version: __

Statutes Referenced by this Bill

Statute Other Bill Citations
212.08 CS/CS/HB 5, HB 29, CS/SB 102, SB 114, CS/HB 205, CS/CS/SB 284*, CS/CS/HB 627, HB 681, SB 686, CS/CS/CS/SB 714, CS/CS/HB 833, SB 844, HB 867, CS/CS/HB 1025*, SB 1050, CS/CS/SB 1164, CS/CS/HB 1279, CS/CS/CS/SB 1664, CS/SB 7062, HB 7063, HB 7073

(*) Not the latest version