81R8043 CBH-F
By: Patrick, Dan S.B. No. 852
A BILL TO BE ENTITLED
AN ACT
relating to the collection and allocation of local sales and use
taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 321.203(c) and (d), Tax Code, are
amended to read as follows:
(c) If a retailer has more than one place of business in this
state, a sale of a taxable item by the retailer is consummated at
the [retailer's] place of business of the retailer:
(1) from which the retailer ships or delivers the
item, if:
(A) the purchaser or lessee did not place the
order or agree to pay for the item in person at a place of business
of the retailer; and
(B) the retailer ships or delivers the item to a
point designated by the purchaser or lessee; [or]
(2) where the purchaser or lessee places the order or
agrees to pay for the item, if the purchaser or lessee:
(A) places the order or agrees to pay for the item
in person at a place of business of the retailer; and
(B) does not take possession of or remove the
item from a place of business of the retailer; or
(3) where the purchaser or lessee takes possession of
and removes the item, if the purchaser or lessee takes possession of
and removes the item from a place of business of the retailer.
(d) If Subsection (c) does not apply [neither the possession
of a taxable item is taken at nor shipment or delivery of the item is
made from the retailer's place of business in this state], the sale
is consummated at:
(1) the [retailer's] place of business of the retailer
in this state where the order is received; or
(2) if the order is not received at a place of business
of the retailer, the place of business from which the retailer's
agent or employee who took the order operates.
SECTION 2. Sections 323.203(c) and (d), Tax Code, are
amended to read as follows:
(c) If a retailer has more than one place of business in this
state, a sale of a taxable item by the retailer is consummated at
the [retailer's] place of business of the retailer:
(1) from which the retailer ships or delivers the
item, if:
(A) the purchaser or lessee did not place the
order or agree to pay for the item in person at a place of business
of the retailer; and
(B) the retailer ships or delivers the item to a
point designated by the purchaser or lessee; [or]
(2) where the purchaser or lessee places the order or
agrees to pay for the item, if the purchaser or lessee:
(A) places the order or agrees to pay for the item
in person at a place of business of the retailer; and
(B) does not take possession of or remove the
item from a place of business of the retailer; or
(3) where the purchaser or lessee takes possession of
and removes the item, if the purchaser or lessee takes possession of
and removes the item from a place of business of the retailer.
(d) If Subsection (c) does not apply [neither the possession
of a taxable item is taken at nor shipment or delivery of the item is
made from the retailer's place of business in this state], the sale
is consummated at:
(1) the [retailer's] place of business of the retailer
in this state where the order is received; or
(2) if the order is not received at a place of business
of the retailer, the place of business from which the retailer's
agent or employee who took the order operates.
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 July 1, 2009, if it
receives a vote of two-thirds of all the members elected to each
house, as provided by Section 39, Article III, Texas Constitution.
If this Act does not receive the vote necessary for effect on that
date, this Act takes effect September 1, 2009.