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A BILL TO BE ENTITLED
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AN ACT
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relating to the location where certain sales are consummated for |
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the purpose of municipal 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 321.203, Tax Code, is amended by adding |
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Subsection (o) to read as follows: |
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(o) Notwithstanding any other law, a location that under the |
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law in effect on August 31, 2019, was a place of business of the |
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retailer for purposes of an economic development agreement under |
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Chapter 380, 504, or 505, Local Government Code, entered into by a |
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retailer and a municipality on or before August 31, 2019, remains a |
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place of business of the retailer for the term of the agreement. |
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During the term of the agreement, the sale of a taxable item is |
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consummated at that place of business if the sale would have been |
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consummated at that place of business under the law in effect on |
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August 31, 2019. |
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SECTION 2. The comptroller of public accounts shall adopt |
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rules implementing Section 321.203(o), Tax Code, as added by this |
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Act, not later than October 1, 2023. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2023. |