83R7140 CJC/MAW-D
  By: Rodriguez of Travis H.B. No. 1787
  relating to the elimination of the discounts allowed for timely
  filing and prepayment of sales and use taxes and the allocation of
  certain revenue from those taxes for certain workforce training
         SECTION 1.  Section 303.003, Labor Code, is amended by
  amending Subsections (a) and (b) and adding Subsection (b-2) to
  read as follows:
         (a)  To achieve the purposes of this chapter, the skills
  development fund is created. The fund is composed of:
               (1)  money transferred into the fund under Section
  204.123; [and]
               (2)  money deposited into the fund under Section
  151.801(a-1), Tax Code; and
               (3)  any amounts appropriated by the legislature for
  the purpose of this chapter from the general revenue fund.
         (b)  Except as provided by Subsection (b-2), the [The] skills
  development fund may be used by public community and technical
  colleges, community-based organizations, and the Texas Engineering
  Extension Service as start-up or emergency funds for the following
  job-training purposes:
               (1)  developing customized training programs for
  businesses and trade unions; and
               (2)  sponsoring small and medium-sized business
  networks and consortiums.
         (b-2)  Money deposited into the fund under Section
  151.801(a-1), Tax Code, may be used only to fund training and
  certification programs offered by public community and technical
  colleges in partnership with public high schools and employers in
  this state. To be eligible for money under this subsection, a
  program must provide a high school student with training necessary
  for the student to be eligible to obtain, at the time the student
  completes the program, an occupational license or another
  certification required to obtain skilled employment.
         SECTION 2.  Section 151.419(b), Tax Code, is amended to read
  as follows:
         (b)  The application must be accompanied with:
               (1)  an agreement that is signed by the applicant or a
  responsible officer of an applicant corporation, that is in a form
  prescribed by the comptroller, and that provides that the applicant
  agrees to:
                     (A)  accrue and pay all taxes imposed by
  Subchapter D [of this chapter] on the storage and use of all taxable
  items sold to or leased or rented by the permit holder unless the
  items are exempted from the taxes imposed by this chapter; and
                     (B)  pay the imposed taxes monthly on or before
  the 20th day of the month following the end of each calendar month;
                     [(C)     waive the discount permitted by Section
  151.423 of this code on the payment of all taxes under the direct
  payment permit only;]
               (2)  a description, in the amount of detail that the
  comptroller requires, of the accounting method by which the
  applicant proposes to differentiate between taxable and exempt
  transactions; and
               (3)  records establishing that the applicant is a
  responsible person who annually purchases taxable items that have a
  value when purchased of $800,000 or more excluding the value of
  taxable items for which resale certificates were or could have been
         SECTION 3.  Section 151.428(c), Tax Code, is amended to read
  as follows:
         (c)  The reporting, collection, refund, and penalty
  provisions of this chapter and Subtitle B [of this title] apply to
  the payments required by this section[, except that Sections
  151.423 and 151.424 of this code do not apply to this section].
         SECTION 4.  Section 151.801, Tax Code, is amended by
  amending Subsection (a) and adding Subsection (a-1) to read as
         (a)  Except for the amounts allocated under Subsections
  (a-1), (b), and (c), all proceeds from the collection of the taxes
  imposed by this chapter shall be deposited to the credit of the
  general revenue fund.
         (a-1)  In each state fiscal year, the comptroller shall
  determine the difference between the amount of proceeds derived
  from the collection of the taxes imposed by this chapter and the
  amount of proceeds that would be derived from the collection of
  those taxes if Sections 151.423 and 151.424, as those sections
  existed on September 1, 2012, were still in effect. The comptroller
  shall deposit an amount equal to that difference to the credit of
  the skills development fund created under Section 303.003, Labor
         SECTION 5.  Section 152.047(a), Tax Code, is amended to read
  as follows:
         (a)  Except as inconsistent with this chapter and rules
  adopted under this chapter, the seller of a motor vehicle shall
  report and pay the tax imposed on a seller-financed sale to the
  comptroller on the seller's receipts from seller-financed sales in
  the same manner as the sales tax is reported and paid by a retailer
  under Sections 151.401, 151.402, 151.405, 151.406, and 151.409[,
  151.423, 151.424, and 151.425].
         SECTION 6.  Sections 151.423, 151.424, and 151.425, Tax
  Code, are repealed.
         SECTION 7.  The change in law made by this Act does not
  affect tax liability accruing before the effective date of this
  Act. That liability continues in effect as if this Act had not been
  enacted, and the former law is continued in effect for the
  collection of taxes due and for civil and criminal enforcement of
  the liability for those taxes.
         SECTION 8.  This Act takes effect September 1, 2013.