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A BILL TO BE ENTITLED
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AN ACT
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relating to the location at which certain sales are consummated for |
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purposes of local sales and use taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 321.203(a) and (b), Tax Code, are |
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amended to read as follows: |
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(a) A sale of a taxable item occurs within the municipality |
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in which the sale is consummated. A sale is consummated as provided |
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by this section [regardless of the place where transfer of title or |
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possession occurs]. |
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(b) All [If a retailer has only one place of business in this |
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state, all of the retailer's retail] sales of taxable items are |
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consummated at the location in this state to which the item is |
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shipped or delivered or at which possession is taken by the |
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purchaser, [that place of business] except as otherwise provided by |
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this section [Subsection (e)]. |
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SECTION 2. Sections 323.203(a) and (b), Tax Code, are |
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amended to read as follows: |
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(a) A sale of a taxable item occurs within the county in |
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which the sale is consummated. A sale is consummated as provided by |
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this section [regardless of the place where transfer of title or |
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possession occurs]. |
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(b) All [If a retailer has only one place of business in this |
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state, all of the retailer's retail] sales of taxable items are |
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consummated at the location in this state to which the item is |
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shipped or delivered or at which possession is taken by the |
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purchaser, [that place of business] except as otherwise provided by |
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this section [Subsection (e)]. |
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SECTION 3. The following provisions are repealed: |
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(1) Section 3853.202(d), Special District Local Laws |
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Code; |
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(2) Sections 321.203(c), (c-1), (c-4), (c-5), (d), |
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(e), (e-1), and (m), Tax Code; and |
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(3) Sections 323.203(c), (c-1), (c-4), (c-5), (d), |
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(e), and (e-1), Tax Code. |
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SECTION 4. The changes in law made by this Act do not affect |
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tax liability accruing before the effective date of this Act. That |
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liability continues in effect as if this Act had not been enacted, |
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and the former law is continued in effect for the collection of |
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taxes due and for civil and criminal enforcement of the liability |
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for those taxes. |
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SECTION 5. This Act takes effect January 1, 2023. |