Enrolled Bill Summary

House Bill 2358	House Author:  Guillen
Effective:  10-1-19	Senate Sponsor:  Paxton

            House Bill 2358 amends the Tax Code to set out the circumstances under which a retailer may directly or indirectly advertise, hold out, or state to a customer or to the public that the retailer will pay the sales tax due for the customer. The bill makes a retailer who does so liable to the state for the amount of tax imposed on the item plus any accrued penalties or interests on the amount.