| 5 | 3 | | |
|---|
| 6 | 4 | | |
|---|
| 7 | 5 | | A BILL TO BE ENTITLED |
|---|
| 8 | 6 | | AN ACT |
|---|
| 9 | 7 | | relating to the location at which certain sales are consummated for |
|---|
| 10 | 8 | | purposes of local sales and use taxes. |
|---|
| 11 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 12 | 10 | | SECTION 1. Sections 321.203(a) and (b), Tax Code, are |
|---|
| 13 | 11 | | amended to read as follows: |
|---|
| 14 | 12 | | (a) A sale of a taxable item occurs within the municipality |
|---|
| 15 | 13 | | in which the sale is consummated. A sale is consummated as provided |
|---|
| 16 | 14 | | by this section [regardless of the place where transfer of title or |
|---|
| 17 | 15 | | possession occurs]. |
|---|
| 18 | 16 | | (b) All [If a retailer has only one place of business in this |
|---|
| 19 | 17 | | state, all of the retailer's retail] sales of taxable items are |
|---|
| 20 | 18 | | consummated at the location in this state to which the item is |
|---|
| 21 | 19 | | shipped or delivered or at which possession is taken by the |
|---|
| 22 | 20 | | purchaser, [that place of business] except as otherwise provided by |
|---|
| 23 | 21 | | this section [Subsection (e)]. |
|---|
| 24 | 22 | | SECTION 2. Sections 323.203(a) and (b), Tax Code, are |
|---|
| 25 | 23 | | amended to read as follows: |
|---|
| 26 | 24 | | (a) A sale of a taxable item occurs within the county in |
|---|
| 27 | 25 | | which the sale is consummated. A sale is consummated as provided by |
|---|
| 28 | 26 | | this section [regardless of the place where transfer of title or |
|---|
| 29 | 27 | | possession occurs]. |
|---|
| 30 | 28 | | (b) All [If a retailer has only one place of business in this |
|---|
| 31 | 29 | | state, all of the retailer's retail] sales of taxable items are |
|---|
| 32 | 30 | | consummated at the location in this state to which the item is |
|---|
| 33 | 31 | | shipped or delivered or at which possession is taken by the |
|---|
| 34 | 32 | | purchaser, [that place of business] except as otherwise provided by |
|---|
| 35 | 33 | | this section [Subsection (e)]. |
|---|
| 36 | 34 | | SECTION 3. The following provisions are repealed: |
|---|
| 37 | 35 | | (1) Section 3853.202(d), Special District Local Laws |
|---|
| 38 | 36 | | Code; |
|---|
| 39 | 37 | | (2) Sections 321.203(c), (c-1), (c-4), (c-5), (d), |
|---|
| 40 | 38 | | (e), (e-1), and (m), Tax Code; and |
|---|
| 41 | 39 | | (3) Sections 323.203(c), (c-1), (c-4), (c-5), (d), |
|---|
| 42 | 40 | | (e), and (e-1), Tax Code. |
|---|
| 43 | 41 | | SECTION 4. The changes in law made by this Act do not affect |
|---|
| 44 | 42 | | tax liability accruing before the effective date of this Act. That |
|---|
| 45 | 43 | | liability continues in effect as if this Act had not been enacted, |
|---|
| 46 | 44 | | and the former law is continued in effect for the collection of |
|---|
| 47 | 45 | | taxes due and for civil and criminal enforcement of the liability |
|---|
| 48 | 46 | | for those taxes. |
|---|