87R19613 BEF-F
 
  By: Meyer, Burrows, Metcalf, Goldman H.B. No. 4072
 
  Substitute the following for H.B. No. 4072:
 
  By:  Shine C.S.H.B. No. 4072
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the location at which certain sales are consummated for
  purposes of local sales and use taxes.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Sections 321.203(a) and (b), Tax Code, are
  amended to read as follows:
         (a)  A sale of a taxable item occurs within the municipality
  in which the sale is consummated. A sale is consummated as provided
  by this section [regardless of the place where transfer of title or
  possession occurs].
         (b)  All [If a retailer has only one place of business in this
  state, all of the retailer's retail] sales of taxable items are
  consummated at the location in this state to which the item is
  shipped or delivered or at which possession is taken by the
  purchaser, [that place of business] except as otherwise provided by
  this section [Subsection (e)].
         SECTION 2.  Sections 323.203(a) and (b), Tax Code, are
  amended to read as follows:
         (a)  A sale of a taxable item occurs within the county in
  which the sale is consummated. A sale is consummated as provided by
  this section [regardless of the place where transfer of title or
  possession occurs].
         (b)  All [If a retailer has only one place of business in this
  state, all of the retailer's retail] sales of taxable items are
  consummated at the location in this state to which the item is
  shipped or delivered or at which possession is taken by the
  purchaser, [that place of business] except as otherwise provided by
  this section [Subsection (e)].
         SECTION 3.  The following provisions are repealed:
               (1)  Section 3853.202(d), Special District Local Laws
  Code;
               (2)  Sections 321.203(c), (c-1), (c-4), (c-5), (d),
  (e), (e-1), and (m), Tax Code; and
               (3)  Sections 323.203(c), (c-1), (c-4), (c-5), (d),
  (e), and (e-1), Tax Code.
         SECTION 4.  The changes in law made by this Act do not affect
  tax liability accruing before the effective date of this Act. That
  liability continues in effect as if this Act had not been enacted,
  and the former law is continued in effect for the collection of
  taxes due and for civil and criminal enforcement of the liability
  for those taxes.
         SECTION 5.  This Act takes effect January 1, 2023.