| 1 | 1 | | 87R6436 SMT-F |
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| 2 | 2 | | By: Talarico H.B. No. 4260 |
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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 location where certain sales are consummated for |
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| 8 | 8 | | the purpose of municipal sales and use taxes. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 321.203, Tax Code, is amended by adding |
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| 11 | 11 | | Subsection (p) to read as follows: |
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| 12 | 12 | | (p) Notwithstanding any other law, a location that under the |
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| 13 | 13 | | law in effect on August 31, 2019, was a place of business of the |
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| 14 | 14 | | retailer for purposes of an economic development agreement under |
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| 15 | 15 | | Chapter 380, 504, or 505, Local Government Code, entered into by a |
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| 16 | 16 | | retailer and a municipality on or before August 31, 2019, remains a |
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| 17 | 17 | | place of business of the retailer for the term of the agreement. |
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| 18 | 18 | | During the term of the agreement, the sale of a taxable item is |
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| 19 | 19 | | consummated at that place of business if the sale would have been |
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| 20 | 20 | | consummated at that place of business under the law in effect on |
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| 21 | 21 | | August 31, 2019. |
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| 22 | 22 | | SECTION 2. The comptroller of public accounts shall adopt |
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| 23 | 23 | | rules implementing Section 321.203(p), Tax Code, as added by this |
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| 24 | 24 | | Act, not later than October 1, 2021. |
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| 25 | 25 | | SECTION 3. This Act takes effect immediately if it receives |
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| 26 | 26 | | a vote of two-thirds of all the members elected to each house, as |
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| 27 | 27 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 28 | 28 | | Act does not receive the vote necessary for immediate effect, this |
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| 29 | 29 | | Act takes effect September 1, 2021. |
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