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A BILL TO BE ENTITLED
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AN ACT
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relating to the collection and allocation of local sales and use |
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taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 321.203(c) and (d), Tax Code, are |
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amended to read as follows: |
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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 by the retailer is consummated at |
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the [retailer's] place of business of the retailer: |
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(1) from which the retailer ships or delivers the |
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item, if: |
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(A) the purchaser or lessee did not place the |
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order or agree to pay for the item in person at a place of business |
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of the retailer; and |
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(B) the retailer ships or delivers the item to a |
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point designated by the purchaser or lessee; [or] |
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(2) where the purchaser or lessee places the order or |
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agrees to pay for the item, if the purchaser or lessee: |
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(A) places the order or agrees to pay for the item |
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in person at a place of business of the retailer; and |
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(B) does not take possession of or remove the |
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item from a place of business of the retailer; or |
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(3) where the purchaser or lessee takes possession of |
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and removes the item, if the purchaser or lessee takes possession of |
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and removes the item from a place of business of the retailer. |
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(d) If Subsection (c) does not apply [neither the possession
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of a taxable item is taken at nor shipment or delivery of the item is
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made from the retailer's place of business in this state], the sale |
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is consummated at: |
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(1) the [retailer's] place of business of the retailer |
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in this state 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 who took the order operates. |
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SECTION 2. Sections 323.203(c) and (d), Tax Code, are |
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amended to read as follows: |
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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 by the retailer is consummated at |
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|
the [retailer's] place of business of the retailer: |
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|
(1) from which the retailer ships or delivers the |
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|
item, if: |
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|
(A) the purchaser or lessee did not place the |
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|
order or agree to pay for the item in person at a place of business |
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|
of the retailer; and |
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|
(B) the retailer ships or delivers the item to a |
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|
point designated by the purchaser or lessee; [or] |
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|
(2) where the purchaser or lessee places the order or |
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agrees to pay for the item, if the purchaser or lessee: |
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(A) places the order or agrees to pay for the item |
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|
in person at a place of business of the retailer; and |
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(B) does not take possession of or remove the |
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item from a place of business of the retailer; or |
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(3) where the purchaser or lessee takes possession of |
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and removes the item, if the purchaser or lessee takes possession of |
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and removes the item from a place of business of the retailer. |
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(d) If Subsection (c) does not apply [neither the possession
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of a taxable item is taken at nor shipment or delivery of the item is
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made from the retailer's place of business in this state], the sale |
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is consummated at: |
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(1) the [retailer's] place of business of the retailer |
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in this state 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 who took the order operates. |
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SECTION 3. 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 4. This Act takes effect July 1, 2009, if it |
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receives a vote of two-thirds of all the members elected to each |
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house, as provided by Section 39, Article III, Texas Constitution. |
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If this Act does not receive the vote necessary for effect on that |
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date, this Act takes effect September 1, 2009. |