82R303 MAW-D
By: Naishtat H.B. No. 1317
A BILL TO BE ENTITLED
AN ACT
relating to a presumption that certain retailers are engaged in
business in this state for the purpose of the use tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.107, Tax Code, is amended by adding
Subsections (d) and (e) to read as follows:
(d) For the purpose of this subchapter and in relation to
the use tax, there is a rebuttable presumption that a retailer is
engaged in business in this state if the retailer:
(1) enters into an agreement with a person who is a
resident of this state under which the resident receives a
commission or other consideration for directly or indirectly
referring potential customers to the retailer by any means,
including by a link on an Internet website; and
(2) during the previous four calendar quarters
received at least $10,000 in cumulative gross receipts from sales
to consumers located in this state who were referred to the retailer
by residents under agreements described by Subdivision (1).
(e) The presumption under Subsection (d) may be rebutted by
proof that the resident with whom the retailer has an agreement
described by Subsection (d)(1) did not engage in any solicitation
in this state on behalf of the retailer that would satisfy the nexus
requirement of the United States Constitution during the period
described by Subsection (d)(2).
SECTION 2. 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 3. This Act takes effect September 1, 2011.