By: Uresti S.B. No. 1713
A BILL TO BE ENTITLED
AN ACT
relating to a study on sales and use tax compliance.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. STUDY OF SALES AND USE TAX COMPLIANCE. (a) The
comptroller shall conduct a study of methods to increase compliance
with sales and use tax collection and payment requirements under
Chapter 151, Tax Code.
(b) The study must:
(1) consider various possible methods to increase
sales and use tax compliance, including:
(A) imposing registration or information
reporting requirements on persons who refer purchasers in this
state to out-of-state retailers;
(B) requiring retailers to notify purchasers of
use tax payment requirements; and
(C) imposing information reporting requirements
for retailers making sales subject to use tax;
(2) examine actions taken by other states to increase
sales and use tax compliance and the results of those actions;
(3) include the estimated fiscal impact to this state,
including to small local businesses in this state, of the potential
methods to increase sales and use tax compliance considered in the
study; and
(4) estimate the information technology costs to this
state associated with the potential methods to increase sales and
use tax compliance considered in the study.
(c) The comptroller shall consult with the office of the
attorney general regarding the constitutionality of the potential
methods to increase sales and use tax compliance considered in the
study. The comptroller shall indicate any possible constitutional
issues in the report of the results of the study.
(d) Not later than December 1, 2018, the comptroller shall
issue a written report of the results of the study under this
section, including recommendations for legislation to increase
compliance with sales and use tax collection and payment
requirements. The comptroller shall post the report on the
comptroller's Internet website and provide notice of the
availability of the report to the members of the legislature.
(e) This section expires January 1, 2019.
SECTION 2. EFFECTIVE DATE; CONTINGENCY. (a) Except as
provided by Subsection (b) of this section, this Act takes effect
September 1, 2017.
(b) This Act takes effect only if the 85th Legislature
appropriates money specifically for the purpose of implementing
this Act. If the legislature does not appropriate money
specifically for the purpose of implementing this Act, this Act has
no effect.