| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 87R7696 SMT-F | |
| 2 | 2 | By: Talarico H.B. No. 4261 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to the location at which a sale is consummated for purposes | |
| 8 | 8 | of local sales and use taxes. | |
| 9 | 9 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 10 | 10 | SECTION 1. Section 321.203(a), Tax Code, is amended to read | |
| 11 | 11 | as follows: | |
| 12 | 12 | (a) A sale of a taxable item occurs within the municipality | |
| 13 | 13 | in which the sale is consummated. A sale is consummated as provided | |
| 14 | 14 | by this section regardless of the place where transfer of title or | |
| 15 | 15 | possession occurs and regardless of the method the purchaser uses | |
| 16 | 16 | to communicate the order to the retailer. | |
| 17 | 17 | SECTION 2. Section 323.203(a), Tax Code, is amended to read | |
| 18 | 18 | as follows: | |
| 19 | 19 | (a) A sale of a taxable item occurs within the county in | |
| 20 | 20 | which the sale is consummated. A sale is consummated as provided by | |
| 21 | 21 | this section regardless of the place where transfer of title or | |
| 22 | 22 | possession occurs and regardless of the method the purchaser uses | |
| 23 | 23 | to communicate the order to the retailer. | |
| 24 | 24 | SECTION 3. The change in law made by this Act does not | |
| 25 | 25 | affect tax liability accruing before the effective date of this | |
| 26 | 26 | Act. That liability continues in effect as if this Act had not been | |
| 27 | 27 | enacted, and the former law is continued in effect for the | |
| 28 | 28 | collection of taxes due and for civil and criminal enforcement of | |
| 29 | 29 | the liability for those taxes. | |
| 30 | 30 | SECTION 4. This Act takes effect October 1, 2021. |