Amend CSHB 3928 by adding the following SECTION and 
renumbering subsequent SECTIONS accordingly:
	SECTION ____. Subchapter H, Chapter 171, Tax Code, is amended 
by adding Section 171.356 to read as follows:
	Sec. 171.356. BILLING OR INVOICING THE TAX AS A FEE, CHARGE, 
REIMBURSEMENT, OR OTHER ITEM. Any person who includes in a bill or 
invoice a fee, charge, reimbursement, or other item and represents 
in the bill or invoice that the fee, charge, reimbursement, or other 
item is for the purpose of full or partial payment or reimbursement 
of the tax under this chapter:
		(1) holds the entire amount of the fee, charge, 
reimbursement, or other item collected in trust for the benefit of 
the state; and
		(2) is liable to the state for the entire amount of the 
fee, charge, reimbursement, or other item collected plus any 
accrued penalties and interest on the amount collected.
		(3) the remission of the amount collected from a third 
party buyer hereunder shall be deemed to be a voluntary payment of 
tax by the third party buyer, and shall be in addition to the amount 
otherwise owed and payable by the seller under this chapter.