87R16173 BEF-F
By: Meyer H.B. No. 2398
A BILL TO BE ENTITLED
AN ACT
relating to the administration and collection of sales and use
taxes and certain fees applicable to sales involving marketplace
providers.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Effective July 1, 2022, Section 361.138(a),
Health and Safety Code, is amended by adding Subdivision (2-a) to
read as follows:
(2-a) "Marketplace provider" has the meaning assigned
by Section 151.0242(a), Tax Code.
SECTION 2. Effective July 1, 2022, Sections 361.138(b),
(c), and (i), Health and Safety Code, are amended to read as
follows:
(b) A wholesale or retail battery dealer who sells or offers
to sell, or a marketplace provider who processes sales of or
payments for, lead-acid batteries not for resale shall collect at
the time and place of sale a fee for each nonexempt lead-acid
battery sold, according to the following schedule:
(1) for a lead-acid battery with a capacity of less
than 12 volts, a fee of $2;
(2) for a lead-acid battery with a capacity of 12 or
more volts, a fee of $3.
(c) A dealer or marketplace provider required to collect a
fee under this section:
(1) shall list as a separate item on an invoice a fee
due under this section; and
(2) except as provided by Subsection (d), on or before
the 20th day of the month following the end of each calendar month
and on a form and in the manner prescribed by the comptroller, shall
file a report with and shall remit to the comptroller the amount of
fees collected during the preceding calendar month.
(i) A dealer or marketplace provider required to collect a
fee under this section may retain 2-1/2 cents from each fee the
person [dealer] collects. A dealer or marketplace provider shall
account for amounts retained under this subsection in the manner
prescribed by the comptroller.
SECTION 3. Effective July 1, 2022, Section 771.0712, Health
and Safety Code, is amended by adding Subsection (e) to read as
follows:
(e) A marketplace provider, as defined by Section
151.0242(a), Tax Code, shall:
(1) collect on behalf of the seller the fee imposed by
this section on a sale made through the marketplace; and
(2) after making the deduction authorized to be made
by a seller under Subsection (a), remit the fee to the comptroller
in the same manner a seller remits collected fees under this
section.
SECTION 4. Section 151.0242, Tax Code, is amended by adding
Subsection (l) to read as follows:
(l) A marketplace seller who places a ticket or other
admission document for sale through a marketplace must certify to
the marketplace provider that the taxes imposed by this chapter on
the original purchase of the ticket or admission document were
paid. A marketplace provider who in good faith accepts a
marketplace seller's certification under this subsection may take
the deduction provided by Section 151.432 on behalf of the
marketplace seller.
SECTION 5. Section 151.304, Tax Code, is amended by adding
Subsection (h) to read as follows:
(h) This section does not apply to the sale of a taxable item
made by a marketplace seller through a marketplace, as those terms
are defined by Section 151.0242(a).
SECTION 6. Section 321.203(e-1), Tax Code, is amended to
read as follows:
(e-1) Except as otherwise provided by Subsection (f), (g),
(g-1), (g-2), (g-3), (h), (i), (j), (k), (m), or (n)
[Notwithstanding any other provision of this section], a sale of a
taxable item made by a marketplace seller through a marketplace as
provided by Section 151.0242 is consummated at the location in this
state to which the item is shipped or delivered or at which
possession is taken by the purchaser.
SECTION 7. Section 323.203(e-1), Tax Code, is amended to
read as follows:
(e-1) Except as otherwise provided by Subsection (f), (g),
(g-1), (g-2), (g-3), (h), (i), (j), (k), or (m) [Notwithstanding
any other provision of this section], a sale of a taxable item made
by a marketplace seller through a marketplace as provided by
Section 151.0242 is consummated at the location in this state to
which the item is shipped or delivered or at which possession is
taken by the purchaser.
SECTION 8. A change in law made by this Act does not affect
tax liability accruing before the effective date of the change in
law. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 9. Except as otherwise provided by this Act, this
Act takes effect October 1, 2021.