| 1 | 1 | | 87R8662 BEF-D |
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| 2 | 2 | | By: Raney H.B. No. 1696 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the comptroller's authority to except remote sellers |
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| 8 | 8 | | and marketplace providers from sales and use tax requirements based |
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| 9 | 9 | | on revenue, sales, or transactions. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 151.0242(k), Tax Code, is amended to |
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| 12 | 12 | | read as follows: |
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| 13 | 13 | | (k) The comptroller may adopt rules and forms to implement |
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| 14 | 14 | | this section. The comptroller may [and] by rule except certain |
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| 15 | 15 | | marketplace providers from some or all of the requirements of this |
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| 16 | 16 | | section but may not except a marketplace provider from a |
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| 17 | 17 | | requirement of this section based on: |
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| 18 | 18 | | (1) revenue or sales in an amount greater than |
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| 19 | 19 | | $100,000 in a 12-month period; or |
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| 20 | 20 | | (2) transactions in a number greater than 200 in a |
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| 21 | 21 | | 12-month period. |
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| 22 | 22 | | SECTION 2. The heading to Section 151.0595, Tax Code, is |
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| 23 | 23 | | amended to read as follows: |
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| 24 | 24 | | Sec. 151.0595. REMOTE SELLERS; USE OF SINGLE LOCAL TAX RATE |
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| 25 | 25 | | [FOR REMOTE SELLERS]. |
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| 26 | 26 | | SECTION 3. Section 151.0595, Tax Code, is amended by adding |
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| 27 | 27 | | Subsection (k) to read as follows: |
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| 28 | 28 | | (k) The comptroller may not by rule except a remote seller |
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| 29 | 29 | | from a requirement of this chapter based on: |
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| 30 | 30 | | (1) revenue or sales in an amount greater than |
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| 31 | 31 | | $100,000 in a 12-month period; or |
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| 32 | 32 | | (2) transactions in a number greater than 200 in a |
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| 33 | 33 | | 12-month period. |
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| 34 | 34 | | SECTION 4. The comptroller shall adopt rules in compliance |
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| 35 | 35 | | with this Act not later than January 1, 2022. |
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| 36 | 36 | | SECTION 5. This Act takes effect September 1, 2021. |
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