By: Truan S.B. No. 982
A BILL TO BE ENTITLED
AN ACT
1-1 relating to the relationship of governmental entities outside this
1-2 state, particularly the United Mexican States, to state tax
1-3 provisions.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 151.006, Tax Code, is amended to read as
1-6 follows:
1-7 Sec. 151.006. "Sale for Resale." "Sale for resale" means a
1-8 sale of:
1-9 (1) tangible personal property or a taxable service to
1-10 a purchaser who acquires the property or service for the purpose of
1-11 reselling it in the United States of America or a possession or
1-12 territory of the United States of America or in the United Mexican
1-13 States in the normal course of business in the form or condition in
1-14 which it is acquired or as an attachment to or integral part of
1-15 other tangible personal property or taxable service;
1-16 (2) tangible personal property to a purchaser for the
1-17 sole purpose of the purchaser's leasing or renting it in the United
1-18 States of America or a possession or territory of the United States
1-19 of America or in the United Mexican States to another person, but
1-20 not if incidental to the leasing or renting of real estate;
1-21 (3) tangible personal property to a purchaser who
1-22 acquires the property for the purpose of transferring it in the
1-23 United States of America or a possession or territory of the United
2-1 States of America or in the United Mexican States as an integral
2-2 part of a taxable service; or
2-3 (4) a taxable service performed on tangible personal
2-4 property that is held for sale by the purchaser of the taxable
2-5 service.
2-6 SECTION 2. Section 151.152, Tax Code, is amended by adding
2-7 Subsection (c) to read as follows:
2-8 (c) A resale certificate from a person engaged in business
2-9 in the United Mexican States reselling the taxable item in the
2-10 United Mexican States, in addition to the information required in
2-11 Subsection (b), must provide:
2-12 (1) the purchaser's United Mexican States federal
2-13 identification number; and
2-14 (2) any other information required by the comptroller.
2-15 SECTION 3. Subsection (c), Section 151.027, Tax Code, is
2-16 amended to read as follows:
2-17 (c) This section does not prohibit:
2-18 (1) the examination of information, if authorized by
2-19 the comptroller, by another state officer or law enforcement
2-20 officer, by a tax official of another state, by a tax official of
2-21 the United Mexican States, or by an official of the United States
2-22 if a reciprocal agreement exists;
2-23 (2) the delivery to a taxpayer, or a taxpayer's
2-24 authorized representative, of a copy of a report or other paper
2-25 filed by the taxpayer under this chapter;
3-1 (3) the publication of statistics classified to
3-2 prevent the identification of a particular report or items in a
3-3 particular report;
3-4 (4) the use of records, reports, or information
3-5 secured, derived, or obtained by the attorney general or the
3-6 comptroller in an action under this chapter against the same
3-7 taxpayer who furnished the information; or
3-8 (5) the delivery to a successor, receiver, executor,
3-9 administrator, assignee, or guarantor of a taxpayer of information
3-10 about items included in the measure and amounts of any unpaid tax
3-11 or amounts of tax, penalties, and interest required to be
3-12 collected.
3-13 SECTION 4. Section 111.006, Tax Code, is amended by amending
3-14 Subsection (a) and adding Subsection (d) to read as follows:
3-15 (a) Except as provided by Subsection (d), the <The>
3-16 following matter is confidential and may not be used publicly,
3-17 opened to public inspection, or disclosed except as permitted under
3-18 Subsection (b) of this section:
3-19 (1) a federal tax return or federal tax return
3-20 information required to have been submitted to the comptroller with
3-21 a state tax return or report; and
3-22 (2) all information secured, derived, or obtained by
3-23 the comptroller or the attorney general during the course of an
3-24 examination of the taxpayer's books, records, papers, officers, or
3-25 employees, including an examination of the business affairs,
4-1 operations, source of income, profits, losses, or expenditures of
4-2 the taxpayer.
4-3 (d) Information made confidential in this title may be
4-4 examined by a state officer, a law enforcement officer of this
4-5 state, a tax official of another state, a tax official of the
4-6 United Mexican States, an official of the United States, or an
4-7 authorized representative of any of these officers or officials,
4-8 if:
4-9 (1) the comptroller authorizes the examination; and
4-10 (2) for an official or officer of another state, the
4-11 United States, or the United Mexican States, a reciprocal agreement
4-12 exists allowing the comptroller to examine tax information under
4-13 the control of the officer or official in a manner substantially
4-14 equivalent to the officer's or official's access to information
4-15 under this subsection.
4-16 SECTION 5. This Act takes effect September 1, 1995.
4-17 SECTION 6. The importance of this legislation and the
4-18 crowded condition of the calendars in both houses create an
4-19 emergency and an imperative public necessity that the
4-20 constitutional rule requiring bills to be read on three several
4-21 days in each house be suspended, and this rule is hereby suspended.