Enrolled Bill Summary

House Bill 2153	House Author:  Burrows
Effective:  10-1-19	Senate Sponsor:  Nelson

            House Bill 2153 amends the Tax Code and Government Code to provide for the use of a single local use tax rate as an alternative to combined local use tax rates for computing the amount of local use tax remote sellers with no physical location in Texas are required to collect and remit to the comptroller of public accounts. The single local use tax rate is set at 1.75 percent until January 1, 2020, after which the rate effective in a calendar year is equal to the estimated average rate of local sales and use taxes imposed in Texas during the preceding state fiscal year. The bill authorizes a purchaser to apply annually for a refund of any amount by which the amount of tax computed using the single rate and paid by the purchaser exceeds the amount the purchaser would have paid if that tax had been computed using the combined rate of all applicable local use taxes.