| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the treatment of certain exempt organizations as agents |
|
|
of suppliers or distributors of taxable items for purposes of the |
|
|
sales and use tax. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 151.024, Tax Code, is amended to read as |
|
|
follows: |
|
|
Sec. 151.024. PERSONS WHO MAY BE REGARDED AS RETAILERS. (a) |
|
|
If the comptroller determines that it is necessary for the |
|
|
efficient administration of this chapter to regard a salesman, |
|
|
representative, peddler, or canvasser as the agent of a dealer, |
|
|
distributor, supervisor, or employer under whom he operates or from |
|
|
whom he obtains the tangible personal property that he sells, |
|
|
whether or not the sale is made in his own behalf or for the dealer, |
|
|
distributor, supervisor, or employer, the comptroller may so regard |
|
|
the salesman, representative, peddler, or canvasser, and may regard |
|
|
the dealer, distributor, supervisor, or employer as a retailer or |
|
|
seller for the purpose of this chapter. |
|
|
(b) Neither an organization described in Section |
|
|
151.310(a)(1) or (a)(2) of this code nor an individual acting on |
|
|
behalf of the organization is a salesman, representative, peddler, |
|
|
or canvasser for purposes of Subsection (a) of this section. |
|
|
SECTION 2. Section 151.310, Tax Code, is amended by adding |
|
|
Subsection (f) to read as follows: |
|
|
(f) An organization described in Subsection (a)(1) or |
|
|
(a)(2) of this section is the seller of a taxable item under |
|
|
Subsection (c) of this section if the organization obtains the |
|
|
taxable item in a transaction that is a purchase, as that term is |
|
|
defined in Section 151.005(a)(1) of this chapter. A contract, |
|
|
purchase order, invoice, shipping document, payment instrument, |
|
|
receipt, or other document that evidences a transfer of title or |
|
|
possession to the organization for consideration is evidence of a |
|
|
purchase by the organization. |
|
|
SECTION 3. This Act takes effect immediately if it receives |
|
|
a vote of two-thirds of all the members elected to each house, as |
|
|
provided by Section 39, Article III, Texas Constitution. If this |
|
|
Act does not receive the vote necessary for immediate effect, this |
|
|
Act takes effect September 1, 2011. |