Enrolled Bill Summary

Senate Bill 997	Senate Author:  Deuell
Effective:  6-14-13	House Sponsor:  Hughes

            Senate Bill 997 amends the Tax Code to add temporary provisions, set to expire September 1, 2024, to provide an exception for a retailer who has more than one place of business in Texas from provisions establishing the place of business in Texas where the retailer first receives an order as the point where the sale of a taxable item is consummated for purposes of a municipal or county sales tax.  The exception applies under the following conditions:

·         the item is delivered from a warehouse in a municipality with a population of 5,000 or less that is a place of business of the retailer and that is subject to an economic development agreement between the retailer and the municipality entered into before January 1, 2009, and that has been included in information provided to the comptroller of public accounts identifying each warehouse subject to the agreement and each retail outlet served by that warehouse; and

·         the retailer's place of business at which the retailer first receives the order is a retail outlet identified in that information.