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A BILL TO BE ENTITLED
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AN ACT
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relating to including in a bill or invoice an item represented to be |
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for the full or partial payment of a state tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 111.016, Tax Code, is amended by adding |
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Subsection (a-1) to read as follows: |
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(a-1) Any person who includes in a bill or invoice a fee, |
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charge, reimbursement, or other item and represents in the bill or |
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invoice that the fee, charge, reimbursement, or other item is for |
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the purpose of full or partial payment of a state tax that applies |
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to the person: |
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(1) holds the entire amount of the fee, charge, |
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reimbursement, or other item collected in trust for the benefit of |
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the state; and |
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(2) is liable to the state for the entire amount of the |
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fee, charge, reimbursement, or other item collected plus any |
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accrued penalties and interest on the amount collected. |
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SECTION 2. The change in law made by this Act does not |
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affect taxes imposed before the effective date of this Act, and the |
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law in effect before the effective date of this Act is continued in |
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effect for purposes of the liability for and collection of those |
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taxes. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2007. |