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A BILL TO BE ENTITLED
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AN ACT
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relating to the sales and use tax consequences of economic |
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development agreements made by certain municipalities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 321.203, Tax Code, is amended by adding |
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Subsections (c-4) and (c-5) to read as follows: |
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(c-4) Subsection (c) does not apply if: |
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(1) the taxable item is shipped or delivered from a |
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warehouse: |
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(A) located in a municipality with a population |
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of 5,000 or less; |
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(B) that is a place of business of the retailer; |
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(C) in relation to which the retailer has an |
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economic development agreement with the municipality that was |
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entered into under Chapter 380, 504, or 505, Local Government Code, |
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or a predecessor statute, before January 1, 2009; and |
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(D) in relation to which the municipality |
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provided information relating to the economic development |
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agreement as required by Subsection (c-3), as that subsection |
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existed immediately before its expiration; and |
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(2) the place of business of the retailer at which the |
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retailer first receives the order in the manner described by |
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Subsection (c) is a retail outlet identified in the information |
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required by Subsection (c-3), as that subsection existed |
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immediately before its expiration, as being served by the warehouse |
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on January 1, 2009. |
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(c-5) This subsection and Subsection (c-4) expire September |
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1, 2024. |
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SECTION 2. Section 323.203, Tax Code, is amended by adding |
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Subsections (c-4) and (c-5) to read as follows: |
|
(c-4) Subsection (c) does not apply if: |
|
(1) the taxable item is shipped or delivered from a |
|
warehouse: |
|
(A) located in a municipality with a population |
|
of 5,000 or less; |
|
(B) that is a place of business of the retailer; |
|
(C) in relation to which the retailer has an |
|
economic development agreement with the municipality that was |
|
entered into under Chapter 380, 504, or 505, Local Government Code, |
|
or a predecessor statute, before January 1, 2009; and |
|
(D) in relation to which the municipality |
|
provided information relating to the economic development |
|
agreement as required by Section 321.203(c-3), as that subsection |
|
existed immediately before its expiration; and |
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(2) the place of business of the retailer at which the |
|
retailer first receives the order in the manner described by |
|
Subsection (c) is a retail outlet identified in the information |
|
required by Section 321.203(c-3), as that subsection existed |
|
immediately before its expiration, as being served by the warehouse |
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on January 1, 2009. |
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(c-5) This subsection and Subsection (c-4) expire September |
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1, 2024. |
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SECTION 3. 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, 2013. |