BILL ANALYSIS C.S.S.B. 858 By: Wentworth Finance 4-28-95 Committee Report (Substituted) BACKGROUND Currently, state law requires all persons and businesses which sell in Texas to have a current and legal sales tax permit. Some businesses fail to obtain a sales tax permit and do not collect and send to the state the required sales taxes. In addition, consumers who use such businesses and are not happy with the service, have no way to track down the business once it leaves town or the state. PURPOSE As proposed, C.S.S.B. 858 requires a holder of a permit who sells taxable items at a location other than the person's place of business to carry and display certain permit information. RULEMAKING AUTHORITY It is the committee's opinion that this bill does not grant any additional rulemaking authority to a state officer, institution, or agency. SECTION BY SECTION ANALYSIS SECTION 1. Amends Chapter 151F, Tax Code, by adding Section 151.2015, as follows: Sec. 151.2015. DISPLAY OF PERMIT OR NUMBER BY CERTAIN PERSONS. Requires a person performing taxable landscaping services to carry and display a copy of the person's sales tax permit and the person's business telephone number; or display on each vehicle used in performing taxable landscaping services the permit number and business telephone number in letters and numbers at least two inches high and three-eighths inch wide. SECTION 2. Effective date: September 1, 1995. SECTION 3. Emergency clause.