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A BILL TO BE ENTITLED
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AN ACT
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relating to requiring the comptroller to provide notice to a person |
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who will be regarded as a retailer or seller for purposes of sales |
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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 151.024, Tax Code, is amended to read as |
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follows: |
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Sec. 151.024. PERSONS WHO MAY BE REGARDED AS RETAILERS. (a) |
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If the comptroller determines that it is necessary for the |
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efficient administration of this chapter to regard a salesman, |
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representative, peddler, or canvasser as the agent of a dealer, |
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distributor, supervisor, or employer under whom he operates or from |
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whom he obtains the tangible personal property that he sells, |
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whether or not the sale is made in his own behalf or for the dealer, |
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distributor, supervisor, or employer, the comptroller may so regard |
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the salesman, representative, peddler, or canvasser, and may regard |
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the dealer, distributor, supervisor, or employer as a retailer or |
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seller for the purpose of this chapter. |
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(b) The comptroller may regard a salesman, representative, |
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peddler, or canvasser as the agent of a dealer, distributor, |
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supervisor, or employer under Subsection (a) of this section only |
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after providing written notice to the dealer, distributor, |
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supervisor, or employer at least 90 days before the first day of the |
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first calendar month or calendar quarter for which the comptroller |
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will so regard a salesman, representative, peddler, or canvasser. |
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Notice under this section shall be mailed to the dealer, |
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distributor, supervisor, or employer at the address shown in the |
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comptroller's records. |
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(c) Subsection (b) does not apply to a salesman, |
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representative, peddler, or canvasser who is the agent in fact of a |
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dealer, distributor, supervisor, or employer. A person is the |
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agent in fact of a dealer, distributor, supervisor, or employer if |
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the dealer, distributor, supervisor, or employer has authorized the |
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person to act on behalf of and to bind the dealer, distributor, |
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supervisor, or employer. |
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SECTION 2. 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, 2011. |