SRC-JBJ H.B. 2413 77(R)   BILL ANALYSIS


Senate Research Center   H.B. 2413
77r9667 DAK-FBy: Ritter (Zaffirini)
Business & Commerce
5/9/2001
Engrossed


DIGEST AND PURPOSE 

Under current Texas law, a retailer who pays a tax for cigarettes or
tobacco products is required to securely attach a stamp to each individual
package of cigarettes to show payment of the tax and the comptroller of
public accounts is required to inspect and audit vendors to ensure that the
taxes are being collected.  H.B. 2413 limits the areas that cigarettes,
cigars, and tobacco products may be stored for the purpose of inspection
and audits.  

RULEMAKING AUTHORITY

This bill does not expressly grant any additional rulemaking authority to a
state officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Section 154.001, Tax Code, to define "commercial business
location." 

SECTION 2.  Amends Chapter 154A, Tax Code, by adding Section 154.002, as
follows: 

Sec. 154.002.  STORAGE.  Provides that the commercial business location
where cigarettes are stored or kept cannot be a residence or a unit in a
public storage facility. 

SECTION 3.  Amends Section 154.209(b), Tax Code, to require the permit
holder, if a permit holder's place of business is a vehicle or vending
machine, to designate in the application for a permit a permanent place of
business to keep the records.  

SECTION 4.  Amends Section 155.001, Tax Code, to define "commercial
business location." 

SECTION 5.  Amends Chapter 155A, Tax Code, by adding Section 155.002, as
follows: 

Sec. 155.002.  STORAGE.  Provides that the commercial business location
where tobacco products are stored or kept cannot be a residence or a unit
in a public storage facility. 

SECTION 6.  Amends Section 155.110(b), Tax Code, to make a conforming
change. 
 
SECTION 7.  Effective date: September 1, 2001.