SRC-TBR S.B. 1280 77(R)   BILL ANALYSIS


Senate Research Center   S.B. 1280
2001S0733/1 03/06/01By: Zaffirini
Business & Commerce
4/23/2001
As Filed


DIGEST AND PURPOSE 

Currently, the state taxes tobacco and tobacco products through a stamping
system and requires the comptroller's office to perform inspections and
audits of vendors to ensure that taxes are collected.  As proposed, S.B.
1280 limits the areas that tobacco products are stored to enhance access
for inspections and audits, limits locations where records may be
maintained, and requires permit holders to designate a permanent place of
business. 

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

SECTION 3.  Amends Section 155.001, Tax Code, to define "commercial
business location." 

SECTION 4.  Amends Section 155.110(b), Tax Code, to make a conforming
change. 

SECTION 5.  Effective date: September 1, 2001.