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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 each [a] taxable item by the retailer is |
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consummated at the [retailer's] place of business of the retailer: |
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(1) where the retailer first accepts payment in person |
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by the purchaser or lessee for the taxable item at a place of |
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business of the retailer in this state; |
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(2) from which the retailer ships or delivers the |
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item, if the retailer ships or delivers the item to a point |
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designated by the purchaser or lessee; or |
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(3) [(2)] where the purchaser or lessee takes |
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possession of and removes the item, if the purchaser or lessee takes |
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possession of and removes the item from a place of business of the |
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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 each [a] taxable item by the retailer is |
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|
consummated at the [retailer's] place of business of the retailer: |
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|
(1) where the retailer first accepts payment in person |
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by the purchaser or lessee for the taxable item at a place of |
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business of the retailer in this state; |
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(2) from which the retailer ships or delivers the |
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item, if the retailer ships or delivers the item to a point |
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designated by the purchaser or lessee; or |
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|
(3) [(2)] where the purchaser or lessee takes |
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possession of and removes the item, if the purchaser or lessee takes |
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possession of and removes the item from a place of business of the |
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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 September 1, 2009. |