87R7696 SMT-F
By: Talarico H.B. No. 4261
A BILL TO BE ENTITLED
AN ACT
relating to the location at which a sale is consummated for purposes
of local sales and use taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 321.203(a), Tax Code, is amended to read
as follows:
(a) A sale of a taxable item occurs within the municipality
in which the sale is consummated. A sale is consummated as provided
by this section regardless of the place where transfer of title or
possession occurs and regardless of the method the purchaser uses
to communicate the order to the retailer.
SECTION 2. Section 323.203(a), Tax Code, is amended to read
as follows:
(a) A sale of a taxable item occurs within the county in
which the sale is consummated. A sale is consummated as provided by
this section regardless of the place where transfer of title or
possession occurs and regardless of the method the purchaser uses
to communicate the order to the retailer.
SECTION 3. 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 4. This Act takes effect October 1, 2021.