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A BILL TO BE ENTITLED
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AN ACT
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relating to the consummation of sales for purposes of the |
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computation of local sales and use taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 321.203, Tax Code, is amended by |
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amending Subsections (b) through (e) and adding Subsection (n) to |
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read as follows: |
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(b) If a retailer has only one place of business in this |
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state, all of the retailer's retail sales of taxable items |
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[tangible personal property] are consummated at that place of |
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business except as provided by Subsection (e). |
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(c) If a retailer has more than one place of business in this |
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state, a sale of a taxable item [tangible personal property] by the |
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retailer is consummated at the retailer's place of business: |
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(1) from which the retailer ships or delivers the item |
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[property], if the retailer ships or delivers the item [property] |
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to a point designated by the purchaser or lessee; or |
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(2) where the purchaser or lessee takes possession of |
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and removes the item [property], if the purchaser or lessee takes |
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possession of and removes the item [property] from a place of |
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business of the retailer. |
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(d) If neither the possession of a taxable item [tangible
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personal property] is taken at nor shipment or delivery of the item |
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[property] is made from the retailer's place of business in this |
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state, the sale is consummated at: |
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(1) the retailer's place of business in this state |
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where the order is received; or |
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(2) if the order is not received at a place of business |
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of the retailer, the place of business from which the retailer's |
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salesman who took the order operates. |
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(e) A sale of a taxable item [tangible personal property] is |
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consummated at the location in this state to which the item |
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[property] is shipped or delivered or at which possession is taken |
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by the customer if transfer of possession of the item [property] |
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occurs at, or shipment or delivery of the item [property] |
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originates from, a location in this state other than a place of |
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business of the retailer and if: |
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(1) the retailer is an itinerant vendor who has no |
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place of business in this state; |
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(2) the retailer's place of business where the |
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purchase order is initially received or from which the retailer's |
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salesman who took the order operates is outside this state; or |
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(3) the purchaser places the order directly with the |
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retailer's supplier and the item [property] is shipped or delivered |
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directly to the purchaser by the supplier. |
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(n) A sale of a service described by Section 151.0047 to |
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remodel, repair, or restore nonresidential real property is |
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consummated at the location of the job site. |
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SECTION 2. Section 323.203, Tax Code, is amended by |
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amending Subsections (b) through (e) and adding Subsection (m) to |
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read as follows: |
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(b) If a retailer has only one place of business in this |
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state, all of the retailer's retail sales of taxable items |
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[tangible personal property] are consummated at that place of |
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business except as provided by Subsection (e). |
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(c) If a retailer has more than one place of business in this |
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state, a sale of a taxable item [tangible personal property] by the |
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retailer is consummated at the retailer's place of business: |
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(1) from which the retailer ships or delivers the item |
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[property], if the retailer ships or delivers the item [property] |
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to a point designated by the purchaser or lessee; or |
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(2) where the purchaser or lessee takes possession of |
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and removes the item [property], if the purchaser or lessee takes |
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possession of and removes the item [property] from a place of |
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business of the retailer. |
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(d) If neither the possession of a taxable item [tangible
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personal property] is taken at nor shipment or delivery of the item |
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[property] is made from the retailer's place of business in this |
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state, the sale is consummated at: |
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(1) the retailer's place of business in this state |
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where the order is received; or |
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(2) if the order is not received at a place of business |
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of the retailer, the place of business from which the retailer's |
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agent or employee [salesman] who took the order operates. |
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(e) A sale of a taxable item [tangible personal property] is |
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consummated at the location in this state to which the item |
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[property] is shipped or delivered or at which possession is taken |
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by the customer if transfer of possession of the item [property] |
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occurs at, or shipment or delivery of the item [property] |
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originates from, a location in this state other than a place of |
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business of the retailer and if: |
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(1) the retailer is an itinerant vendor who has no |
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place of business in this state; |
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(2) the retailer's place of business where the |
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purchase order is initially received or from which the retailer's |
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agent or employee [salesman] who took the order operates is outside |
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this state; or |
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(3) the purchaser places the order directly with the |
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retailer's supplier and the item [property] is shipped or delivered |
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directly to the purchaser by the supplier. |
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(m) A sale of a service described by Section 151.0047 to |
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remodel, repair, or restore nonresidential real property is |
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consummated at the location of the job site. |
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SECTION 3. The following provisions of the Tax Code are |
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repealed: |
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(1) Subsection (d), Section 151.103; |
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(2) Subsection (c), Section 151.202; |
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(3) Subsection (l), Section 321.203; and |
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(4) Subsection (l), Section 323.203. |
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SECTION 4. 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. |