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A BILL TO BE ENTITLED
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AN ACT
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relating to the comptroller's authority to except remote sellers |
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and marketplace providers from sales and use tax requirements based |
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on revenue, sales, or transactions. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.0242(k), Tax Code, is amended to |
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read as follows: |
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(k) The comptroller may adopt rules and forms to implement |
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this section. The comptroller may [and] by rule except certain |
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marketplace providers from some or all of the requirements of this |
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section but may not except a marketplace provider from a |
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requirement of this section based on: |
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(1) revenue or sales in an amount greater than |
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$100,000 in a 12-month period; or |
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(2) transactions in a number greater than 200 in a |
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12-month period. |
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SECTION 2. The heading to Section 151.0595, Tax Code, is |
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amended to read as follows: |
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Sec. 151.0595. REMOTE SELLERS; USE OF SINGLE LOCAL TAX RATE |
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[FOR REMOTE SELLERS]. |
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SECTION 3. Section 151.0595, Tax Code, is amended by adding |
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Subsection (k) to read as follows: |
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(k) The comptroller may not by rule except a remote seller |
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from a requirement of this chapter based on: |
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(1) revenue or sales in an amount greater than |
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$100,000 in a 12-month period; or |
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(2) transactions in a number greater than 200 in a |
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12-month period. |
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SECTION 4. The comptroller shall adopt rules in compliance |
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with this Act not later than January 1, 2022. |
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SECTION 5. This Act takes effect September 1, 2021. |