87R5764 SMT-F
By: Noble H.B. No. 2626
A BILL TO BE ENTITLED
AN ACT
relating to the imposition of the use tax on tangible personal
property purchased in another state and transferred to an affiliate
of the purchaser before being brought into this state for storage,
use, or other consumption.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.101(a), Tax Code, is amended to read
as follows:
(a) A tax is imposed on the storage, use, or other
consumption in this state of a taxable item purchased [from a
retailer] for storage, use, or other consumption in this state.
SECTION 2. The heading to Section 151.105, Tax Code, is
amended to read as follows:
Sec. 151.105. IMPORTATION FOR STORAGE, USE, OR CONSUMPTION
PRESUMED; IMPOSITION OF TAX ON IMPORTED PROPERTY.
SECTION 3. Section 151.105, Tax Code, is amended by
amending Subsection (a) and adding Subsections (c) and (d) to read
as follows:
(a) Tangible personal property that is shipped or brought
into this state by a purchaser or by an affiliate of the purchaser
is presumed, in the absence of evidence to the contrary, to have
been purchased [from a retailer] for storage, use, or consumption
in this state.
(c) The tax under Section 151.101 is imposed on the sales
price paid by the purchaser of tangible personal property that is
shipped or brought into this state by an affiliate of the purchaser.
(d) For purposes of this section, "affiliate" means an
entity that would be classified as a member of the purchaser's
affiliated group under Section 171.0001.
SECTION 4. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. 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 5. This Act takes effect September 1, 2021.