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.