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A BILL TO BE ENTITLED
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AN ACT
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relating to peer-to-peer vehicle sharing platforms and the |
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applicability of certain taxes to those platforms. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subtitle C, Title 5, Business & Commerce Code, is |
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amended by adding Chapter 113 to read as follows: |
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CHAPTER 113. PEER-TO-PEER VEHICLE SHARING PLATFORMS |
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SUBCHAPTER A. GENERAL PROVISIONS |
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Sec. 113.001. DEFINITIONS. In this chapter: |
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(1) "Peer-to-peer vehicle sharing" means the |
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authorized use of a personal motor vehicle by an individual other |
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than the vehicle's owner through a peer-to-peer vehicle sharing |
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platform. |
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(2) "Peer-to-peer vehicle sharing platform" means a |
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platform that is in the business of connecting personal motor |
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vehicle owners with drivers to enable the sharing of motor vehicles |
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for financial consideration. |
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Sec. 113.002. CONFLICT OF LAW. To the extent of a conflict |
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between this chapter, including a rule adopted under this chapter, |
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and another law, this chapter controls. |
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Sec. 113.003. CONTROLLING AUTHORITY. Notwithstanding any |
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other provision of law, the regulation of peer-to-peer vehicle |
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sharing and peer-to-peer vehicle sharing platforms: |
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(1) is an exclusive power and function of this state; |
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and |
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(2) may not be regulated by a municipality, county, or |
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other local entity, including by: |
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(A) imposing a tax, levy, fee, or charge of any |
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kind; |
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(B) requiring an additional license or permit; |
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(C) setting rates; |
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(D) imposing operational or entry requirements; |
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or |
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(E) imposing other requirements. |
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SUBCHAPTER B. PLATFORM AGREEMENTS |
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Sec. 113.051. REQUIRED DISCLOSURES. A peer-to-peer vehicle |
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sharing platform agreement must state: |
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(1) the daily rate, fees, and any protection package |
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or insurance costs that are charged to the shared vehicle owner or |
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the shared vehicle driver; and |
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(2) the sharing period. |
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SUBCHAPTER C. DUTIES OF PLATFORM AND VEHICLE OWNERS |
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Sec. 113.101. DUTIES OF PLATFORM. A peer-to-peer vehicle |
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sharing platform shall verify that a motor vehicle does not have any |
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safety recalls for which repairs have not been made before the motor |
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vehicle is made available for sharing on the platform. |
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Sec. 113.102. DUTIES OF VEHICLE OWNER. If a shared vehicle |
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owner receives actual notice of a safety recall on the owner's |
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vehicle after the motor vehicle is made available for sharing on a |
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peer-to-peer vehicle sharing platform, the owner shall remove the |
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vehicle from the platform until the safety recall repair has been |
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made. |
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SECTION 2. Subchapter A, Chapter 151, Tax Code, is amended |
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by adding Section 151.0044 to read as follows: |
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Sec. 151.0044. "PEER-TO-PEER VEHICLE SHARING". |
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"Peer-to-peer vehicle sharing" has the meaning assigned by Section |
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113.001, Business & Commerce Code. |
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SECTION 3. Section 151.008, Tax Code, is amended by adding |
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Subsection (c) to read as follows: |
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(c) For the purpose of peer-to-peer vehicle sharing, the |
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seller or retailer is the peer-to-peer vehicle sharing platform as |
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defined by Section 113.001, Business & Commerce Code. The owner of |
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a personal motor vehicle used for peer-to-peer vehicle sharing is |
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not the seller or retailer unless the owner of the vehicle is the |
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peer-to-peer vehicle sharing platform. |
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SECTION 4. Section 151.0101(a), Tax Code, is amended to |
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read as follows: |
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(a) "Taxable services" means: |
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(1) amusement services; |
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(2) cable television services; |
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(3) personal services; |
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(4) motor vehicle parking and storage services; |
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(5) the repair, remodeling, maintenance, and |
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restoration of tangible personal property, except: |
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(A) aircraft; |
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(B) a ship, boat, or other vessel, other than: |
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(i) a taxable boat or motor as defined by |
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Section 160.001; |
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(ii) a sports fishing boat; or |
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(iii) any other vessel used for pleasure; |
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(C) the repair, maintenance, and restoration of a |
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motor vehicle; and |
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(D) the repair, maintenance, creation, and |
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restoration of a computer program, including its development and |
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modification, not sold by the person performing the repair, |
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maintenance, creation, or restoration service; |
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(6) telecommunications services; |
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(7) credit reporting services; |
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(8) debt collection services; |
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(9) insurance services; |
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(10) information services; |
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(11) real property services; |
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(12) data processing services; |
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(13) real property repair and remodeling; |
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(14) security services; |
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(15) telephone answering services; |
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(16) Internet access service; [and] |
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(17) a sale by a transmission and distribution |
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utility, as defined in Section 31.002, Utilities Code, of |
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transmission or delivery of service directly to an electricity |
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end-use customer whose consumption of electricity is subject to |
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taxation under this chapter; and |
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(18) peer-to-peer vehicle sharing. |
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SECTION 5. Section 151.308(a), Tax Code, is amended to read |
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as follows: |
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(a) The following are exempted from the taxes imposed by |
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this chapter: |
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(1) oil as taxed by Chapter 202; |
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(2) motor fuels and special fuels as defined, taxed, |
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or exempted by Chapter 162; |
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(3) cement as taxed by Chapter 181; |
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(4) motor vehicles, trailers, and semitrailers as |
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defined, taxed, or exempted by Chapter 152, other than: |
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(A) a mobile office or an oilfield portable unit, |
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as those terms are defined by Section 152.001; or |
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(B) peer-to-peer vehicle sharing; |
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(5) mixed beverages, ice, or nonalcoholic beverages |
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and the preparation or service of these items if the receipts are |
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taxable by Subchapter B, Chapter 183, or the items are taxable by |
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Subchapter B-1, Chapter 183; |
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(6) alcoholic beverages when sold to the holder of a |
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private club registration permit or to the agent or employee of the |
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holder of a private club registration permit if the holder or agent |
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or employee is acting as the agent of the members of the club and if |
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the beverages are to be served on the premises of the club; |
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(7) oil well service as taxed by Subchapter E, Chapter |
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191; and |
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(8) insurance premiums subject to gross premiums |
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taxes. |
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SECTION 6. Subchapter H, Chapter 151, Tax Code, is amended |
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by adding Section 151.360 to read as follows: |
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Sec. 151.360. LOCAL TAXES ON PEER-TO-PEER VEHICLE SHARING. |
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Peer-to-peer vehicle sharing is exempted from local taxes imposed |
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or governed by Subtitle C, Title 3. |
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SECTION 7. Section 152.001, Tax Code, is amended by adding |
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Subdivision (5-a) to read as follows: |
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(5-a) "Rental" does not include peer-to-peer vehicle |
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sharing as defined by Section 113.001, Business & Commerce Code. |
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SECTION 8. The changes in law made by this Act do not affect |
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tax liability accruing before the effective date of this Act. That |
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liability continues in effect as if this Act had not been enacted, |
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and the former law is continued in effect for the collection of |
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taxes due and for civil and criminal enforcement of the liability |
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for those taxes. |
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SECTION 9. This Act takes effect September 1, 2019. |