Texas 2021 - 87th Regular

Texas House Bill HB2398 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		87R16173 BEF-F
2	2		By: Meyer H.B. No. 2398
	3	+	Substitute the following for H.B. No. 2398:
	4	+	By: Sanford C.S.H.B. No. 2398
3	5
4	6
5	7		A BILL TO BE ENTITLED
6	8		AN ACT
7	9		relating to the administration and collection of sales and use
8	10		taxes and certain fees applicable to sales involving marketplace
9	11		providers.
10	12		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	13		SECTION 1. Effective July 1, 2022, Section 361.138(a),
12	14		Health and Safety Code, is amended by adding Subdivision (2-a) to
13	15		read as follows:
14	16		(2-a) "Marketplace provider" has the meaning assigned
15	17		by Section 151.0242(a), Tax Code.
16	18		SECTION 2. Effective July 1, 2022, Sections 361.138(b),
17	19		(c), and (i), Health and Safety Code, are amended to read as
18	20		follows:
19	21		(b) A wholesale or retail battery dealer who sells or offers
20	22		to sell, or a marketplace provider who processes sales of or
21	23		payments for, lead-acid batteries not for resale shall collect at
22	24		the time and place of sale a fee for each nonexempt lead-acid
23	25		battery sold, according to the following schedule:
24	26		(1) for a lead-acid battery with a capacity of less
25	27		than 12 volts, a fee of $2;
26	28		(2) for a lead-acid battery with a capacity of 12 or
27	29		more volts, a fee of $3.
28	30		(c) A dealer or marketplace provider required to collect a
29	31		fee under this section:
30	32		(1) shall list as a separate item on an invoice a fee
31	33		due under this section; and
32	34		(2) except as provided by Subsection (d), on or before
33	35		the 20th day of the month following the end of each calendar month
34	36		and on a form and in the manner prescribed by the comptroller, shall
35	37		file a report with and shall remit to the comptroller the amount of
36	38		fees collected during the preceding calendar month.
37	39		(i) A dealer or marketplace provider required to collect a
38	40		fee under this section may retain 2-1/2 cents from each fee the
39	41		person [dealer] collects. A dealer or marketplace provider shall
40	42		account for amounts retained under this subsection in the manner
41	43		prescribed by the comptroller.
42	44		SECTION 3. Effective July 1, 2022, Section 771.0712, Health
43	45		and Safety Code, is amended by adding Subsection (e) to read as
44	46		follows:
45	47		(e) A marketplace provider, as defined by Section
46	48		151.0242(a), Tax Code, shall:
47	49		(1) collect on behalf of the seller the fee imposed by
48	50		this section on a sale made through the marketplace; and
49	51		(2) after making the deduction authorized to be made
50	52		by a seller under Subsection (a), remit the fee to the comptroller
51	53		in the same manner a seller remits collected fees under this
52	54		section.
53	55		SECTION 4. Section 151.0242, Tax Code, is amended by adding
54	56		Subsection (l) to read as follows:
55	57		(l) A marketplace seller who places a ticket or other
56	58		admission document for sale through a marketplace must certify to
57	59		the marketplace provider that the taxes imposed by this chapter on
58	60		the original purchase of the ticket or admission document were
59	61		paid. A marketplace provider who in good faith accepts a
60	62		marketplace seller's certification under this subsection may take
61	63		the deduction provided by Section 151.432 on behalf of the
62	64		marketplace seller.
63	65		SECTION 5. Section 151.304, Tax Code, is amended by adding
64	66		Subsection (h) to read as follows:
65	67		(h) This section does not apply to the sale of a taxable item
66	68		made by a marketplace seller through a marketplace, as those terms
67	69		are defined by Section 151.0242(a).
68	70		SECTION 6. Section 321.203(e-1), Tax Code, is amended to
69	71		read as follows:
70	72		(e-1) Except as otherwise provided by Subsection (f), (g),
71	73		(g-1), (g-2), (g-3), (h), (i), (j), (k), (m), or (n)
72	74		[Notwithstanding any other provision of this section], a sale of a
73	75		taxable item made by a marketplace seller through a marketplace as
74	76		provided by Section 151.0242 is consummated at the location in this
75	77		state to which the item is shipped or delivered or at which
76	78		possession is taken by the purchaser.
77	79		SECTION 7. Section 323.203(e-1), Tax Code, is amended to
78	80		read as follows:
79	81		(e-1) Except as otherwise provided by Subsection (f), (g),
80	82		(g-1), (g-2), (g-3), (h), (i), (j), (k), or (m) [Notwithstanding
81	83		any other provision of this section], a sale of a taxable item made
82	84		by a marketplace seller through a marketplace as provided by
83	85		Section 151.0242 is consummated at the location in this state to
84	86		which the item is shipped or delivered or at which possession is
85	87		taken by the purchaser.
86	88		SECTION 8. A change in law made by this Act does not affect
87	89		tax liability accruing before the effective date of the change in
88	90		law. That liability continues in effect as if this Act had not been
89	91		enacted, and the former law is continued in effect for the
90	92		collection of taxes due and for civil and criminal enforcement of
91	93		the liability for those taxes.
92	94		SECTION 9. Except as otherwise provided by this Act, this
93	95		Act takes effect October 1, 2021.