BILL ANALYSIS

S.B. 853

By: Kolkhorst

Ways & Means

Committee Report (Unamended)

BACKGROUND AND PURPOSE

Currently, interested parties note, the comptroller of public accounts has an online sales tax registration application under which a person desiring to be a seller in Texas may submit an application electronically but is then required to print and mail a signed signature form that must be received by the comptroller before a sales tax permit may be issued. According to the parties, this process can cause weeks-long delays. S.B. 853 seeks to address this issue with the goal of improving efficiency and customer service.

CRIMINAL JUSTICE IMPACT

It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.

ANALYSIS

S.B. 853 amends the Tax Code to establish that an application for a sales tax permit that is filed electronically complies with the requirement that the application be signed by the appropriate entity.

EFFECTIVE DATE

On passage, or, if the bill does not receive the necessary vote, September 1, 2015.