Texas 2013 - 83rd Regular

Texas Senate Bill SB1533 Compare Versions

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1	1	By: Carona S.B. No. 1533
2	2	(Ratliff)
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to municipal sales and use tax remittances by certain
8	8	retailers.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Subdivision (3), Subsection (a), Section
11	11	321.002, Tax Code, is amended to read as follows:
12	12	(3)(A) [(3)] "Place of business of the retailer" means
13	13	an established outlet, office, or location operated by the retailer
14	14	or the retailer's agent or employee for the purpose of receiving
15	15	orders for taxable items and includes any location at which three or
16	16	more orders are received by the retailer during a calendar year. A
17	17	warehouse, storage yard, or manufacturing plant is not a "place of
18	18	business of the retailer" unless at least three orders are received
19	19	by the retailer during the calendar year at the warehouse, storage
20	20	yard, or manufacturing plant.
21	21	(B) An outlet, office, facility, or any location
22	22	that contracts with a retail or commercial business to process for
23	23	that business invoices, purchase orders, bills of lading, or other
24	24	equivalent records onto which sales tax is added, including an
25	25	office operated for the purpose of buying and selling taxable goods
26	26	to be used or consumed by the retail or commercial business, is not
27	27	a "place of business of the retailer" if the comptroller determines
28	28	that the outlet, office, facility, or location functions or exists
29	29	to avoid the tax legally due under [imposed by] this chapter or
30	30	exists solely to rebate a portion of the tax imposed by this chapter
31	31	to the contracting business. An outlet, office, facility, or
32	32	location does not exist to avoid the tax legally due under this
33	33	chapter or solely to rebate a portion of the tax imposed by this
34	34	chapter if the outlet, office, facility, or location provides
35	35	significant business services, beyond processing invoices, to the
36	36	contracting business, including logistics management, purchasing,
37	37	inventory control, or other vital business services.
38	38	(C) Notwithstanding any other provision of this
39	39	subdivision, a kiosk is not a "place of business of the retailer."
40	40	In this subdivision, "kiosk" means a small stand-alone area or
41	41	structure that:
42	42	(i) [(A)] is used solely to display
43	43	merchandise or to submit orders for taxable items from a data entry
44	44	device, or both;
45	45	(ii) [(B)] is located entirely within a
46	46	location that is a place of business of another retailer, such as a
47	47	department store or shopping mall; and
48	48	(iii) [(C)] at which taxable items are not
49	49	available for immediate delivery to a customer.
50	50	SECTION 2. The change in law made by this Act does not
51	51	affect tax liability accruing before the effective date of this
52	52	Act. That liability continues in effect as if this Act had not been
53	53	enacted, and the former law is continued in effect for the
54	54	collection of taxes due and for civil and criminal enforcement of
55	55	the liability for those taxes.
56	56	SECTION 3. This Act takes effect September 1, 2013.