By: Darby (Senate Sponsor - Bettencourt) H.B. No. 3103
(In the Senate - Received from the House May 10, 2017;
May 10, 2017, read first time and referred to Committee on Finance;
May 19, 2017, reported favorably by the following vote: Yeas 12,
Nays 0; May 19, 2017, sent to printer.)
Click here to see the committee vote
A BILL TO BE ENTITLED
AN ACT
relating to the jurisdiction of this state to tax tangible personal
property that is used continually in this state.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.01, Tax Code, is amended by adding
Subsection (e) to read as follows:
(e) For purposes of Subsection (c)(3), property is
considered to be used continually, whether regularly or
irregularly, in this state if the property is used in this state
three or more times on regular routes or for three or more completed
assignments occurring in close succession throughout the year. For
purposes of this subsection, a series of events are considered to
occur in close succession throughout the year if they occur in
sequence within a short period at intervals from the beginning to
the end of the year.
SECTION 2. The amendments made by this Act are a
clarification of existing law and do not imply that existing law may
be construed as inconsistent with the law as amended by this Act.
SECTION 3. 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, 2017.
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