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A BILL TO BE ENTITLED
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AN ACT
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relating to automated sales and use tax remittances by retailers. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.106(c), Tax Code, is amended to read |
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as follows: |
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(c) A retailer required to register under this section must: |
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(1) comply with Subchapter G; and |
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(2) notify the comptroller if the retailer enrolls in |
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an automated sales tax remittance system under Section 151.434 [of
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this chapter]. |
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SECTION 2. Section 151.401(a), Tax Code, is amended to read |
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as follows: |
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(a) The taxes imposed by this chapter are due and payable to |
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the comptroller on or before the 20th day of the month following the |
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end of each calendar month unless a taxpayer: |
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(1) qualifies as a quarterly filer under Subsection |
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(b); |
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(2) [of this section or unless the taxpayer] prepays |
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the tax on a quarterly basis as permitted by Section 151.424; or |
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(3) pays its taxes using an automated sales tax |
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remittance system under Section 151.434 on a more frequent basis |
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than monthly or quarterly as determined by the comptroller [of this
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code]. |
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SECTION 3. Subchapter I, Chapter 151, Tax Code, is amended |
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by adding Section 151.434 to read as follows: |
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Sec. 151.434. AUTOMATED SALES TAX REMITTANCE SYSTEM. (a) |
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The comptroller shall establish guidelines by which a person is |
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certified to operate an automated sales tax remittance system for |
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retailers to remit taxes due under this chapter. |
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(b) To receive certification from the comptroller, the |
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automated sales tax remittance system operated by the person must: |
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(1) comply with existing comptroller electronic |
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filing system requirements; and |
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(2) provide a split funding process by which a portion |
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of the retailer's daily credit card receipts are deposited in a |
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separate bank account established by the retailer for the purpose |
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of satisfying all or part of the retailer's tax payment liability |
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under this chapter. |
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(c) The person operating the system may not require the |
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retailer to pay an extra fee to a credit card processing company or |
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bank beyond normal account fees for the maintenance of the separate |
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bank account. |
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(d) The comptroller shall notify persons who hold a sales |
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tax permit under this chapter of all persons who are certified under |
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this section. The comptroller shall include the notification in any |
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correspondence to the permit holder, on the comptroller's website, |
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and on the form prescribed by the comptroller under Section |
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151.202. |
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(e) If the comptroller determines that it is necessary to |
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ensure compliance with this chapter, the comptroller may require a |
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retailer to enroll with a person certified under this section. |
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SECTION 4. The comptroller is not required to modify its |
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correspondence, website, or forms solely to comply with Section |
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151.434(d), Tax Code, as added by this Act. When the comptroller |
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for other reasons modifies its correspondence, website, or forms, |
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the comptroller shall comply with Section 151.434(d), Tax Code, as |
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added by this Act, for the correspondence, website, or forms. |
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SECTION 5. This Act takes effect September 1, 2011. |