| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the location where 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. Section 321.203(e), Tax Code, is amended to read |
|
|
as follows: |
|
|
(e) If Subsections (b), (c), (c-1), and (d) do not apply, a |
|
|
[A] sale of a taxable item is consummated at the location in this |
|
|
state where the item was stored immediately before shipment, |
|
|
delivery, or transfer of possession to the customer [to which the |
|
|
item is shipped or delivered or at which possession is taken by the |
|
|
customer if transfer of possession of the item occurs at, or |
|
|
shipment or delivery of the item originates from, a location in this |
|
|
state other than a place of business of the retailer and if: |
|
|
[(1) the retailer is an itinerant vendor who has no |
|
|
place of business in this state; |
|
|
[(2) the retailer's place of business where the |
|
|
purchase order is initially received or from which the retailer's |
|
|
agent or employee who took the order operates is outside this state; |
|
|
or |
|
|
[(3) the purchaser places the order directly with the |
|
|
retailer's supplier and the item is shipped or delivered directly |
|
|
to the purchaser by the supplier]. |
|
|
SECTION 2. Section 323.203(e), Tax Code, is amended to read |
|
|
as follows: |
|
|
(e) If Subsections (b), (c), (c-1), and (d) do not apply, a |
|
|
[A] sale of a taxable item is consummated at the location in this |
|
|
state where the item was stored immediately before shipment, |
|
|
delivery, or transfer of possession to the customer [to which the |
|
|
item is shipped or delivered or at which possession is taken by the |
|
|
customer if transfer of possession of the item occurs at, or |
|
|
shipment or delivery of the item originates from, a location in this |
|
|
state other than a place of business of the retailer and if: |
|
|
[(1) the retailer is an itinerant vendor who has no |
|
|
place of business in this state; |
|
|
[(2) the retailer's place of business where the |
|
|
purchase order is initially received or from which the retailer's |
|
|
agent or employee who took the order operates is outside this state; |
|
|
or |
|
|
[(3) the purchaser places the order directly with the |
|
|
retailer's supplier and the item is shipped or delivered directly |
|
|
to the purchaser by the supplier]. |
|
|
SECTION 3. The change in law made by this Act does 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 4. This Act takes effect September 1, 2021. |