| 1 | 1 | | 81R8043 CBH-F |
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| 2 | 2 | | By: Patrick, Dan S.B. No. 852 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the collection and allocation of local sales and use |
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| 8 | 8 | | taxes. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Sections 321.203(c) and (d), Tax Code, are |
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| 11 | 11 | | amended to read as follows: |
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| 12 | 12 | | (c) If a retailer has more than one place of business in this |
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| 13 | 13 | | state, a sale of a taxable item by the retailer is consummated at |
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| 14 | 14 | | the [retailer's] place of business of the retailer: |
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| 15 | 15 | | (1) from which the retailer ships or delivers the |
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| 16 | 16 | | item, if: |
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| 17 | 17 | | (A) the purchaser or lessee did not place the |
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| 18 | 18 | | order or agree to pay for the item in person at a place of business |
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| 19 | 19 | | of the retailer; and |
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| 20 | 20 | | (B) the retailer ships or delivers the item to a |
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| 21 | 21 | | point designated by the purchaser or lessee; [or] |
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| 22 | 22 | | (2) where the purchaser or lessee places the order or |
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| 23 | 23 | | agrees to pay for the item, if the purchaser or lessee: |
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| 24 | 24 | | (A) places the order or agrees to pay for the item |
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| 25 | 25 | | in person at a place of business of the retailer; and |
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| 26 | 26 | | (B) does not take possession of or remove the |
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| 27 | 27 | | item from a place of business of the retailer; or |
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| 28 | 28 | | (3) where the purchaser or lessee takes possession of |
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| 29 | 29 | | and removes the item, if the purchaser or lessee takes possession of |
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| 30 | 30 | | and removes the item from a place of business of the retailer. |
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| 31 | 31 | | (d) If Subsection (c) does not apply [neither the possession |
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| 32 | 32 | | of a taxable item is taken at nor shipment or delivery of the item is |
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| 33 | 33 | | made from the retailer's place of business in this state], the sale |
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| 34 | 34 | | is consummated at: |
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| 35 | 35 | | (1) the [retailer's] place of business of the retailer |
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| 36 | 36 | | in this state where the order is received; or |
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| 37 | 37 | | (2) if the order is not received at a place of business |
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| 38 | 38 | | of the retailer, the place of business from which the retailer's |
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| 39 | 39 | | agent or employee who took the order operates. |
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| 40 | 40 | | SECTION 2. Sections 323.203(c) and (d), Tax Code, are |
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| 41 | 41 | | amended to read as follows: |
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| 42 | 42 | | (c) If a retailer has more than one place of business in this |
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| 43 | 43 | | state, a sale of a taxable item by the retailer is consummated at |
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| 44 | 44 | | the [retailer's] place of business of the retailer: |
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| 45 | 45 | | (1) from which the retailer ships or delivers the |
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| 46 | 46 | | item, if: |
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| 47 | 47 | | (A) the purchaser or lessee did not place the |
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| 48 | 48 | | order or agree to pay for the item in person at a place of business |
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| 49 | 49 | | of the retailer; and |
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| 50 | 50 | | (B) the retailer ships or delivers the item to a |
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| 51 | 51 | | point designated by the purchaser or lessee; [or] |
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| 52 | 52 | | (2) where the purchaser or lessee places the order or |
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| 53 | 53 | | agrees to pay for the item, if the purchaser or lessee: |
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| 54 | 54 | | (A) places the order or agrees to pay for the item |
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| 55 | 55 | | in person at a place of business of the retailer; and |
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| 56 | 56 | | (B) does not take possession of or remove the |
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| 57 | 57 | | item from a place of business of the retailer; or |
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| 58 | 58 | | (3) where the purchaser or lessee takes possession of |
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| 59 | 59 | | and removes the item, if the purchaser or lessee takes possession of |
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| 60 | 60 | | and removes the item from a place of business of the retailer. |
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| 61 | 61 | | (d) If Subsection (c) does not apply [neither the possession |
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| 62 | 62 | | of a taxable item is taken at nor shipment or delivery of the item is |
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| 63 | 63 | | made from the retailer's place of business in this state], the sale |
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| 64 | 64 | | is consummated at: |
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| 65 | 65 | | (1) the [retailer's] place of business of the retailer |
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| 66 | 66 | | in this state where the order is received; or |
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| 67 | 67 | | (2) if the order is not received at a place of business |
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| 68 | 68 | | of the retailer, the place of business from which the retailer's |
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| 69 | 69 | | agent or employee who took the order operates. |
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| 70 | 70 | | SECTION 3. The change in law made by this Act does not |
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| 71 | 71 | | affect tax liability accruing before the effective date of this |
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| 72 | 72 | | Act. That liability continues in effect as if this Act had not been |
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| 73 | 73 | | enacted, and the former law is continued in effect for the |
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| 74 | 74 | | collection of taxes due and for civil and criminal enforcement of |
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| 75 | 75 | | the liability for those taxes. |
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| 76 | 76 | | SECTION 4. This Act takes effect July 1, 2009, if it |
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| 77 | 77 | | receives a vote of two-thirds of all the members elected to each |
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| 78 | 78 | | house, as provided by Section 39, Article III, Texas Constitution. |
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| 79 | 79 | | If this Act does not receive the vote necessary for effect on that |
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| 80 | 80 | | date, this Act takes effect September 1, 2009. |
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