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A BILL TO BE ENTITLED
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AN ACT
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relating to the location at which a sale is consummated for purposes |
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of local sales and use taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 321.203(a), Tax Code, is amended to read |
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as follows: |
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(a) A sale of a taxable item occurs within the municipality |
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in which the sale is consummated. A sale is consummated as provided |
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by this section regardless of the place where transfer of title or |
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possession occurs and regardless of the method the purchaser uses |
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to communicate the order to the retailer. |
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SECTION 2. Section 323.203(a), Tax Code, is amended to read |
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as follows: |
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(a) A sale of a taxable item occurs within the county in |
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which the sale is consummated. A sale is consummated as provided by |
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this section regardless of the place where transfer of title or |
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possession occurs and regardless of the method the purchaser uses |
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to communicate the order to the retailer. |
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SECTION 3. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 4. This Act takes effect October 1, 2021. |