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A BILL TO BE ENTITLED
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AN ACT
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relating to the imposition of the use tax on tangible personal |
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property purchased in another state and transferred to an affiliate |
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of the purchaser before being brought into this state for storage, |
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use, or other consumption. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.101(a), Tax Code, is amended to read |
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as follows: |
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(a) A tax is imposed on the storage, use, or other |
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consumption in this state of a taxable item purchased [from a |
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retailer] for storage, use, or other consumption in this state. |
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SECTION 2. The heading to Section 151.105, Tax Code, is |
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amended to read as follows: |
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Sec. 151.105. IMPORTATION FOR STORAGE, USE, OR CONSUMPTION |
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PRESUMED; IMPOSITION OF TAX ON IMPORTED PROPERTY. |
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SECTION 3. Section 151.105, Tax Code, is amended by |
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amending Subsection (a) and adding Subsections (c) and (d) to read |
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as follows: |
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(a) Tangible personal property that is shipped or brought |
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into this state by a purchaser or by an affiliate of the purchaser |
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is presumed, in the absence of evidence to the contrary, to have |
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been purchased [from a retailer] for storage, use, or consumption |
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in this state. |
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(c) The tax under Section 151.101 is imposed on the sales |
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price paid by the purchaser of tangible personal property that is |
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shipped or brought into this state by an affiliate of the purchaser. |
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(d) For purposes of this section, "affiliate" means an |
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entity that would be classified as a member of the purchaser's |
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affiliated group under Section 171.0001. |
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SECTION 4. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 5. This Act takes effect September 1, 2021. |