By Bonnen H.B. No. 1098
2001S0264/1
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the collection of taxes on printed materials
1-3 distributed by mail.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 151.052, Tax Code, is amended by amending
1-6 Subsection (a) and adding Subsection (d) to read as follows:
1-7 (a) Except as provided by Subsection (d), a [A] seller who
1-8 makes a sale subject to the sales tax imposed by this chapter shall
1-9 add the amount of the tax to the sales price, and when the amount
1-10 of the tax is added:
1-11 (1) it becomes a part of the sales price;
1-12 (2) it is a debt of the purchaser to the seller until
1-13 paid; and
1-14 (3) if unpaid, it is recoverable at law in the same
1-15 manner as the original sales price.
1-16 (d) A purchaser of printed materials has sole responsibility
1-17 for any taxes that may be imposed by this chapter on those
1-18 materials when the printer of the materials delivers them to the
1-19 United States Postal Service for mailing to persons other than the
1-20 purchaser located within and outside this state. A printer of
1-21 materials delivered by mail to persons other than the purchaser
1-22 located within and outside this state has no duty with respect to
1-23 the payment or collection of any taxes imposed on those materials
1-24 under this chapter. A printer shall collect the taxes imposed by
2-1 this chapter on printed materials when all, or substantially all,
2-2 of the materials will be mailed to persons located within this
2-3 state. For purposes of the printer's tax collection duty, there is
2-4 a rebuttable presumption that all materials printed at a facility
2-5 are mailed to persons located within the state in which the
2-6 facility is located. A certificate provided by the purchaser to
2-7 the printer concerning the delivery of the printed materials for a
2-8 specific purchase or for all purchases is sufficient to rebut the
2-9 presumption.
2-10 SECTION 2. Subsection (a), Section 151.103, Tax Code, is
2-11 amended to read as follows:
2-12 (a) Except as provided by Section 151.052 (d), a [A]
2-13 retailer engaged in business in this state who makes a sale of a
2-14 taxable item for storage, use, or consumption in this state shall
2-15 collect the use tax that is due from the purchaser and give the
2-16 purchaser a receipt for the tax payment. When the amount of use
2-17 tax is added:
2-18 (1) it becomes a part of the sales price;
2-19 (2) it is a debt of the purchaser to the seller until
2-20 paid; and
2-21 (3) if unpaid, it is recoverable at law in the same
2-22 manner as the original sales price.
2-23 SECTION 3. The comptroller of public accounts of the State of
2-24 Texas may adopt rules and forms to implement the collection
2-25 requirements provided by Subsection (d), Section 151.052, Tax Code,
2-26 as added by this Act.
3-1 SECTION 4. The change in law made by this Act does not create
3-2 a new tax or tax exemption or affect the imposition of a tax or the
3-3 granting of an exemption under Chapter 151, Tax Code.
3-4 SECTION 5. (a) The change in law made by this Act applies
3-5 only to the duty to collect a sales or use tax for a transaction
3-6 that occurs on or after the effective date of this Act.
3-7 (b) The duty to collect a sales or use tax for a transaction
3-8 that occurs before the effective date of this Act is governed by
3-9 the law in effect at the time of the transaction, and the former
3-10 law is continued in effect for that purpose.
3-11 SECTION 6. This Act takes effect July 1, 2001, if it receives
3-12 a vote of two-thirds of all the members elected to each house, as
3-13 provided by Section 39, Article III, Texas Constitution. If this
3-14 Act does not receive the vote necessary for effect on that date,
3-15 this Act takes effect September 1, 2001.