By Danburg                                            H.B. No. 1431
         77R4551 CBH-D                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to the voluntary collection of certain taxes.
 1-3           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-4           SECTION 1. Subchapter A, Chapter 111, Tax Code, is amended by
 1-5     adding Section 111.024 to read as follows:
 1-6           Sec. 111.024.  VOLUNTARY PAYMENT OF CERTAIN TAXES. (a)  This
 1-7     section applies to a nonresident who is not required under federal
 1-8     law to collect and remit to the comptroller a use or other tax
 1-9     imposed by this code or other law on the sale of tangible personal
1-10     property for storage, use, or consumption in this state.
1-11           (b)  The comptroller may enter into an agreement with a
1-12     person described by Subsection (a) for the voluntary collection of
1-13     state and local taxes imposed on the sale of tangible personal
1-14     property stored, used, or consumed in this state.  The comptroller
1-15     shall enter into the agreement if the person agrees to register
1-16     with the comptroller in accordance with Section 151.106 and comply
1-17     with all applicable rules.
1-18           (c)  The comptroller may not, as a condition of entering into
1-19     an agreement under Subsection (b), impose on the person any
1-20     additional or more stringent requirements than the comptroller
1-21     imposes under Chapter 151 on a retailer engaged in business in this
1-22     state.
1-23           (d)  An individual who purchases from a person who has
1-24     entered into an agreement under Subsection (b) tangible personal
 2-1     property for personal storage, use, or consumption in this state is
 2-2     not liable under any civil or criminal law of this state for
 2-3     purchasing or accepting delivery of the property if:
 2-4                 (1)  the individual pays to the person all state and
 2-5     local taxes imposed by this code or other law on the sale and
 2-6     delivery of the property;
 2-7                 (2)  the individual can legally purchase the same or
 2-8     substantially similar property in this state;
 2-9                 (3)  the individual stores, uses, or consumes the
2-10     property and does not sell it; and
2-11                 (4)  it is not against federal law or the laws of the
2-12     state in which the person is located to sell the same or
2-13     substantially similar property or to deliver that property to this
2-14     state.
2-15           (e)  A person who has entered into an agreement under
2-16     Subsection (b) who sells tangible personal property for storage,
2-17     use, or consumption in this state and any agent of the person
2-18     involved in the delivery of the property is not liable under any
2-19     civil or criminal law of this state for selling or delivering the
2-20     property to an individual in this state if:
2-21                 (1)  the person remits to the comptroller all state and
2-22     local taxes imposed by this code or other law on the sale and
2-23     delivery of the property;
2-24                 (2)  the individual who purchased the property and
2-25     accepted delivery for personal storage, use, or consumption in this
2-26     state can legally purchase the same or substantially similar
2-27     property in this state;
 3-1                 (3)  the person has not received notice that the
 3-2     individual who purchased the property has sold similar property
 3-3     purchased from the person; and
 3-4                 (4)  it is not against federal law or the laws of the
 3-5     state in which the person is located to sell the same or
 3-6     substantially similar property or to deliver that property to this
 3-7     state.
 3-8           SECTION 2. This Act takes effect September 1, 2001.