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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 certain Internet sales are |
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consummated for purposes of local sales taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 321.002(a), Tax Code, is amended by |
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adding Subdivision (1-a) to read as follows: |
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(1-a) "Internet order" means an order placed by a |
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purchaser through a website, software application, or other method |
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using the Internet using a computer or mobile device that does not |
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belong to the seller. The term does not include an order placed by |
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telephone call, regardless of whether the call is completed using |
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Voice over Internet Protocol or a mobile device. |
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SECTION 2. Section 321.203(e-1), Tax Code, is amended to |
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read as follows: |
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(e-1) Notwithstanding any other provision of this section, |
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a sale of a taxable item [made by a marketplace seller through a |
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marketplace as provided by Section 151.0242] is consummated at the |
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location in this state to which the item is shipped or delivered or |
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at which possession is taken by the purchaser if the sale is made: |
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(1) by a marketplace seller through a marketplace as |
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provided by Section 151.0242; or |
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(2) through an Internet order. |
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SECTION 3. Section 323.203(e-1), Tax Code, is amended to |
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read as follows: |
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(e-1) Notwithstanding any other provision of this section, |
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a sale of a taxable item [made by a marketplace seller through a |
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marketplace as provided by Section 151.0242] is consummated at the |
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location in this state to which the item is shipped or delivered or |
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at which possession is taken by the purchaser if the sale is made: |
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(1) by a marketplace seller through a marketplace as |
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provided by Section 151.0242; or |
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(2) through an Internet order. |
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SECTION 4. 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 5. This Act takes effect October 1, 2021. |