Texas 2019 - 86th Regular

Texas House Bill HB2358 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	H.B. No. 2358
	1	+	By: Guillen (Senate Sponsor - Paxton) H.B. No. 2358
	2	+	(In the Senate - Received from the House May 6, 2019;
	3	+	May 7, 2019, read first time and referred to Committee on Finance;
	4	+	May 13, 2019, reported favorably by the following vote: Yeas 14,
	5	+	Nays 0; May 13, 2019, sent to printer.)
	6	+	Click here to see the committee vote
2	7
3	8
	9	+	A BILL TO BE ENTITLED
4	10		AN ACT
5	11		relating to the payment of certain sales and use taxes by a
6	12		retailer.
7	13		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8	14		SECTION 1. Section 111.016, Tax Code, is amended by adding
9	15		Subsection (a-2) and amending Subsection (b) to read as follows:
10	16		(a-2) A retailer who advertises, holds out, or states that
11	17		the retailer will pay the tax as provided by Section 151.704(b) and
12	18		makes a sale of a taxable item:
13	19		(1) is presumed to have received or collected the
14	20		amount of the taxes imposed by Chapter 151 on the sale or storage,
15	21		use, or consumption in this state of the taxable item;
16	22		(2) shall hold the amount described by Subdivision (1)
17	23		in trust for the benefit of the state; and
18	24		(3) is liable to the state for the amount described by
19	25		Subdivision (1) plus any accrued penalties and interest on the
20	26		amount.
21	27		(b) With respect to tax or other money subject to the
22	28		provisions of Subsection (a) or (a-2), an individual who controls
23	29		or supervises the collection of tax or money from another person, or
24	30		an individual who controls or supervises the accounting for and
25	31		paying over of the tax or money, and who wilfully fails to pay or
26	32		cause to be paid the tax or money is liable as a responsible
27	33		individual for an amount equal to the tax or money not paid or
28	34		caused to be paid. The liability imposed by this subsection is in
29	35		addition to any other penalty provided by law. The dissolution of a
30	36		corporation, association, limited liability company, or
31	37		partnership does not affect a responsible individual's liability
32	38		under this subsection.
33	39		SECTION 2. Section 151.704, Tax Code, is amended to read as
34	40		follows:
35	41		Sec. 151.704. SALES TAX ABSORPTION [PROHIBITED
36	42		ADVERTISING]; CRIMINAL PENALTY. (a) Except as provided by
37	43		Subsections (b) and (c), a [A] retailer commits an offense if the
38	44		retailer directly or indirectly advertises, holds out, or states to
39	45		a customer or to the public that the tax is not part of the sales
40	46		price payable by the customer [retailer:
41	47		[(1) will assume, absorb, or refund a part of the tax;
42	48		or
43	49		[(2) will not add the tax to the sales price of a taxable
44	50		item sold, leased, or rented].
45	51		(b) A retailer may directly or indirectly advertise, hold
46	52		out, or state to a customer or to the public that the retailer will
47	53		pay the tax for the customer if:
48	54		(1) the retailer indicates in the advertisement,
49	55		holding out, or statement that the retailer is paying the tax for
50	56		the customer;
51	57		(2) the retailer does not indicate or imply in the
52	58		advertisement, holding out, or statement that the sale is exempt or
53	59		excluded from taxation; and
54	60		(3) any purchaser's receipt or other statement given
55	61		to the customer listing the sales price paid or to be paid by the
56	62		customer separately states the amount of the tax and indicates that
57	63		the tax will be paid by the retailer.
58	64		(c) This section does not prohibit a utility from billing a
59	65		customer in one lump-sum price including the utility sales price
60	66		and the amount of the tax imposed by this chapter.
61	67		(d) [(c)] An offense under this section is a misdemeanor
62	68		punishable by a fine of not more than $500.
63	69		SECTION 3. The changes in law made by this Act do not affect
64	70		tax liability accruing before the effective date of this Act. That
65	71		liability continues in effect as if this Act had not been enacted,
66	72		and the former law is continued in effect for the collection of
67	73		taxes due and for civil and criminal enforcement of the liability
68	74		for those taxes.
69	75		SECTION 4. The change in law made by this Act applies only
70	76		to an offense committed on or after the effective date of this Act.
71	77		An offense committed before the effective date of this Act is
72	78		governed by the law in effect on the date the offense was committed,
73	79		and the former law is continued in effect for that purpose. For
74	80		purposes of this section, an offense was committed before the
75	81		effective date of this Act if any element of the offense occurred
76	82		before that date.
77	83		SECTION 5. This Act takes effect October 1, 2019.
78		-	______________________________ ______________________________
79		-	President of the Senate Speaker of the House
80		-	I certify that H.B. No. 2358 was passed by the House on May 3,
81		-	2019, by the following vote: Yeas 140, Nays 0, 2 present, not
82		-	voting.
83		-	______________________________
84		-	Chief Clerk of the House
85		-	I certify that H.B. No. 2358 was passed by the Senate on May
86		-	21, 2019, by the following vote: Yeas 31, Nays 0.
87		-	______________________________
88		-	Secretary of the Senate
89		-	APPROVED: _____________________
90		-	Date
91		-	_____________________
92		-	Governor
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