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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. Subdivision (3), Subsection (a), Section |
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321.002, Tax Code, is amended to read as follows: |
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(3) "Place of business of the retailer" means an |
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established outlet, office, or location operated by the retailer or |
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the retailer's agent or employee for the purpose of receiving |
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orders for taxable items and includes any location at which three or |
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more orders are received by the retailer during a calendar year. A |
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warehouse, storage yard, or manufacturing plant is not a "place of |
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business of the retailer" unless at least three orders are received |
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by the retailer during the calendar year at the warehouse, storage |
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yard, or manufacturing plant. An outlet, office, facility, or |
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location that contracts with a retail or commercial business |
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engaged in activities to which this chapter applies to process for |
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that business invoices or bills of lading onto which sales tax is |
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added is not a "place of business of the retailer" if the |
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comptroller determines that the outlet, office, facility, or |
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location functions or exists to avoid the tax imposed by this |
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chapter or to rebate a portion of the tax imposed by this chapter to |
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the contracting business. Notwithstanding any other provision of |
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this subdivision, a kiosk is not a "place of business of the |
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retailer." In this subdivision, "kiosk" means a small stand-alone |
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area or structure that: |
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(A) is used solely to display merchandise or to |
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submit orders for taxable items from a data entry device, or both; |
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(B) is located entirely within a location that is |
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a place of business of another retailer, such as a department store |
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or shopping mall; and |
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(C) at which taxable items are not available for |
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immediate delivery to a customer. |
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SECTION 2. Section 321.203, Tax Code, is amended by |
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amending Subsections (c) and (d) and adding Subsection (c-1) to |
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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, each [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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in this state where the retailer first receives the order, provided |
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that the order is placed in person by the purchaser or lessee of the |
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taxable item at the place of business of the retailer in this state |
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where the retailer first receives the order. |
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(c-1) If the retailer has more than one place of business in |
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this state and Subsection (c) does not apply, the sale is |
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consummated at the place of business of the retailer in this state: |
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(1) 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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(2) 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 the retailer has more than one place of business in |
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this state and Subsections (c) and (c-1) do not apply [neither the
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possession of a taxable item is taken at nor shipment or delivery of
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the item 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 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. Section 323.203, Tax Code, is amended by |
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amending Subsections (c) and (d) and adding Subsection (c-1) to |
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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, each [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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in this state where the retailer first receives the order, provided |
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that the order is placed in person by the purchaser or lessee of the |
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taxable item at the place of business of the retailer in this state |
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where the retailer first receives the order. |
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(c-1) If the retailer has more than one place of business in |
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this state and Subsection (c) does not apply, the sale is |
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consummated at the place of business of the retailer in this state: |
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(1) 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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(2) 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 the retailer has more than one place of business in |
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this state and Subsections (c) and (c-1) do not apply [neither the
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possession of a taxable item is taken at nor shipment or delivery of
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the item 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 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 4. 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 5. This Act takes effect September 1, 2009. |
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