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.