85R12160 SMH-F
 
  By: Darby H.B. No. 3103
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the jurisdiction of this state to tax tangible personal
  property that is used continually in this state.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.01, Tax Code, is amended by adding
  Subsection (e) to read as follows:
         (e)  For purposes of Subsection (c)(3), property is
  considered to be used continually, whether regularly or
  irregularly, in this state if the property is used in this state
  three or more times on regular routes or for three or more completed
  assignments occurring in close succession throughout the year. For
  purposes of this subsection, a series of events are considered to
  occur in close succession throughout the year if they occur in
  sequence within a short period at intervals from the beginning to
  the end of the year.
         SECTION 2.  The amendments made by this Act are a
  clarification of existing law and do not imply that existing law may
  be construed as inconsistent with the law as amended by this Act.
         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, 2017.