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A BILL TO BE ENTITLED
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AN ACT
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relating to a study on sales and use tax compliance. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. STUDY OF SALES AND USE TAX COMPLIANCE. (a) The |
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comptroller shall conduct a study of methods to increase compliance |
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with sales and use tax collection and payment requirements under |
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Chapter 151, Tax Code. |
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(b) The study must: |
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(1) consider various possible methods to increase |
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sales and use tax compliance, including: |
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(A) imposing registration or information |
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reporting requirements on persons who refer purchasers in this |
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state to out-of-state retailers; |
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(B) requiring retailers to notify purchasers of |
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use tax payment requirements; and |
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(C) imposing information reporting requirements |
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for retailers making sales subject to use tax; |
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(2) examine actions taken by other states to increase |
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sales and use tax compliance and the results of those actions; |
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(3) include the estimated fiscal impact to this state, |
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including to small local businesses in this state, of the potential |
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methods to increase sales and use tax compliance considered in the |
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study; and |
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(4) estimate the information technology costs to this |
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state associated with the potential methods to increase sales and |
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use tax compliance considered in the study. |
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(c) The comptroller shall consult with the office of the |
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attorney general regarding the constitutionality of the potential |
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methods to increase sales and use tax compliance considered in the |
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study. The comptroller shall indicate any possible constitutional |
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issues in the report of the results of the study. |
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(d) Not later than December 1, 2018, the comptroller shall |
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issue a written report of the results of the study under this |
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section, including recommendations for legislation to increase |
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compliance with sales and use tax collection and payment |
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requirements. The comptroller shall post the report on the |
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comptroller's Internet website and provide notice of the |
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availability of the report to the members of the legislature. |
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(e) This section expires January 1, 2019. |
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SECTION 2. EFFECTIVE DATE; CONTINGENCY. (a) Except as |
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provided by Subsection (b) of this section, this Act takes effect |
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September 1, 2017. |
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(b) This Act takes effect only if the 85th Legislature |
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appropriates money specifically for the purpose of implementing |
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this Act. If the legislature does not appropriate money |
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specifically for the purpose of implementing this Act, this Act has |
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no effect. |