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A BILL TO BE ENTITLED
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AN ACT
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relating to the definition of marketplace seller for purposes of |
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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. Section 151.0242(a)(3), Tax Code, is amended to |
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read as follows: |
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(3) "Marketplace seller" means a seller, other than |
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the marketplace provider or its affiliate as defined by Section |
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1.002, Business Organizations Code, who makes a sale of a taxable |
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item through a marketplace. |
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SECTION 2. 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 3. This Act takes effect September 1, 2023. |