Enrolled Bill Summary

Senate Bill 586	Senate Author:  Springer
Effective:  9-1-21	House Sponsor:  Spiller

            Senate Bill 586 amends the Tax Code to subject licensed distributors of off‑highway vehicles to the annual reporting requirement for licensed manufacturers of such vehicles regarding each warranty issued for a new off­‑highway vehicle sold during the preceding calendar year to a Texas resident by a retailer located outside Texas.