By: Christian H.B. No. 2813
A BILL TO BE ENTITLED
AN ACT
relating to requiring the comptroller to provide notice to a person
who will be regarded as a retailer or seller for purposes of sales
and use tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.024, Tax Code, is amended to read as
follows:
Sec. 151.024. PERSONS WHO MAY BE REGARDED AS RETAILERS. (a)
If the comptroller determines that it is necessary for the
efficient administration of this chapter to regard a salesman,
representative, peddler, or canvasser as the agent of a dealer,
distributor, supervisor, or employer under whom he operates or from
whom he obtains the tangible personal property that he sells,
whether or not the sale is made in his own behalf or for the dealer,
distributor, supervisor, or employer, the comptroller may so regard
the salesman, representative, peddler, or canvasser, and may regard
the dealer, distributor, supervisor, or employer as a retailer or
seller for the purpose of this chapter.
(b) The comptroller may regard a salesman, representative,
peddler, or canvasser as the agent of a dealer, distributor,
supervisor, or employer under Subsection (a) of this section only
after providing written notice to the dealer, distributor,
supervisor, or employer at least 90 days before the first day of the
first calendar month or calendar quarter for which the comptroller
will so regard a salesman, representative, peddler, or canvasser.
Notice under this section shall be mailed to the dealer,
distributor, supervisor, or employer at the address shown in the
comptroller's records.
(c) Subsection (b) does not apply to a salesman,
representative, peddler, or canvasser who is the agent in fact of a
dealer, distributor, supervisor, or employer. A person is the
agent in fact of a dealer, distributor, supervisor, or employer if
the dealer, distributor, supervisor, or employer has authorized the
person to act on behalf of and to bind the dealer, distributor,
supervisor, or employer.
SECTION 2. This Act takes effect immediately 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 immediate effect, this
Act takes effect September 1, 2011.