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Senate Bill 477 |
Senate Author: Nelson |
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Effective: See below |
House Sponsor: Meyer |
Senate Bill 477 amends the Tax Code to do the following:
· delineate the responsibilities of a marketplace provider and a seller who places a ticket or other admission document for sale through a marketplace with respect to the payment of the state sales and use tax due on the document;
· make the state sales and use tax exemption for occasional sales inapplicable to the sale of a taxable item made by a marketplace seller through a marketplace; and
· clarify where certain sales made by a marketplace seller through a marketplace are considered consummated for purposes of municipal and county sales and use taxes.
Effective July 1, 2022, Senate Bill 477 amends the Health and Safety Code to do the following:
· require a marketplace provider who processes sales of or payments for lead‑acid batteries not for resale to collect a fee for each nonexempt lead-acid battery sold; and
· require a marketplace provider to collect the prepaid 9-1-1 emergency service fee on an applicable sale made through the marketplace and remit the fee to the comptroller of public accounts.
Except as otherwise provided, Senate Bill 477 takes effect October 1, 2021.