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A BILL TO BE ENTITLED
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AN ACT
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relating to the treatment of certain exempt organizations as agents |
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of suppliers or distributors of taxable items for purposes of the |
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sales and use tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.310, Tax Code, is amended by adding |
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Subsection (f) to read as follows: |
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(f) The comptroller may not regard an organization that |
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qualifies for an exemption under Subsection (a)(1) or (2) as the |
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agent of the organization's wholesale supplier or distributor under |
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Section 151.024 if, in exchange for consideration, title to taxable |
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items is transferred under a contract, purchase order, invoice, |
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shipping document, or other proof, from the supplier or distributor |
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to the organization for purposes of the sale of those items at a |
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tax-free sale or auction under this section. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those 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, 2009. |