Texas 2021 - 87th Regular

Texas Senate Bill SB477 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	S.B. No. 477
	1	+	87R16173 BEF-F
	2	+	By: Nelson S.B. No. 477
	3	+	(Meyer)
	4	+	Substitute the following for S.B. No. 477: No.
2	5
3	6
	7	+	A BILL TO BE ENTITLED
4	8		AN ACT
5	9		relating to the administration and collection of sales and use
6	10		taxes and certain fees applicable to sales involving marketplace
7	11		providers.
8	12		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	13		SECTION 1. Effective July 1, 2022, Section 361.138(a),
10	14		Health and Safety Code, is amended by adding Subdivision (2-a) to
11	15		read as follows:
12	16		(2-a) "Marketplace provider" has the meaning assigned
13	17		by Section 151.0242(a), Tax Code.
14	18		SECTION 2. Effective July 1, 2022, Sections 361.138(b),
15	19		(c), and (i), Health and Safety Code, are amended to read as
16	20		follows:
17	21		(b) A wholesale or retail battery dealer who sells or offers
18	22		to sell, or a marketplace provider who processes sales of or
19	23		payments for, lead-acid batteries not for resale shall collect at
20	24		the time and place of sale a fee for each nonexempt lead-acid
21	25		battery sold, according to the following schedule:
22	26		(1) for a lead-acid battery with a capacity of less
23	27		than 12 volts, a fee of $2;
24	28		(2) for a lead-acid battery with a capacity of 12 or
25	29		more volts, a fee of $3.
26	30		(c) A dealer or marketplace provider required to collect a
27	31		fee under this section:
28	32		(1) shall list as a separate item on an invoice a fee
29	33		due under this section; and
30	34		(2) except as provided by Subsection (d), on or before
31	35		the 20th day of the month following the end of each calendar month
32	36		and on a form and in the manner prescribed by the comptroller, shall
33	37		file a report with and shall remit to the comptroller the amount of
34	38		fees collected during the preceding calendar month.
35	39		(i) A dealer or marketplace provider required to collect a
36	40		fee under this section may retain 2-1/2 cents from each fee the
37	41		person [dealer] collects. A dealer or marketplace provider shall
38	42		account for amounts retained under this subsection in the manner
39	43		prescribed by the comptroller.
40	44		SECTION 3. Effective July 1, 2022, Section 771.0712, Health
41	45		and Safety Code, is amended by adding Subsection (e) to read as
42	46		follows:
43	47		(e) A marketplace provider, as defined by Section
44	48		151.0242(a), Tax Code, shall:
45	49		(1) collect on behalf of the seller the fee imposed by
46	50		this section on a sale made through the marketplace; and
47	51		(2) after making the deduction authorized to be made
48	52		by a seller under Subsection (a), remit the fee to the comptroller
49	53		in the same manner a seller remits collected fees under this
50	54		section.
51	55		SECTION 4. Section 151.0242, Tax Code, is amended by adding
52	56		Subsection (l) to read as follows:
53	57		(l) A marketplace seller who places a ticket or other
54	58		admission document for sale through a marketplace must certify to
55	59		the marketplace provider that the taxes imposed by this chapter on
56	60		the original purchase of the ticket or admission document were
57	61		paid. A marketplace provider who in good faith accepts a
58	62		marketplace seller's certification under this subsection may take
59	63		the deduction provided by Section 151.432 on behalf of the
60	64		marketplace seller.
61	65		SECTION 5. Section 151.304, Tax Code, is amended by adding
62	66		Subsection (h) to read as follows:
63	67		(h) This section does not apply to the sale of a taxable item
64	68		made by a marketplace seller through a marketplace, as those terms
65	69		are defined by Section 151.0242(a).
66	70		SECTION 6. Section 321.203(e-1), Tax Code, is amended to
67	71		read as follows:
68	72		(e-1) Except as otherwise provided by Subsection (f), (g),
69	73		(g-1), (g-2), (g-3), (h), (i), (j), (k), (m), or (n)
70	74		[Notwithstanding any other provision of this section], a sale of a
71	75		taxable item made by a marketplace seller through a marketplace as
72	76		provided by Section 151.0242 is consummated at the location in this
73	77		state to which the item is shipped or delivered or at which
74	78		possession is taken by the purchaser.
75	79		SECTION 7. Section 323.203(e-1), Tax Code, is amended to
76	80		read as follows:
77	81		(e-1) Except as otherwise provided by Subsection (f), (g),
78	82		(g-1), (g-2), (g-3), (h), (i), (j), (k), or (m) [Notwithstanding
79	83		any other provision of this section], a sale of a taxable item made
80	84		by a marketplace seller through a marketplace as provided by
81	85		Section 151.0242 is consummated at the location in this state to
82	86		which the item is shipped or delivered or at which possession is
83	87		taken by the purchaser.
84	88		SECTION 8. A change in law made by this Act does not affect
85	89		tax liability accruing before the effective date of the change in
86	90		law. That liability continues in effect as if this Act had not been
87	91		enacted, and the former law is continued in effect for the
88	92		collection of taxes due and for civil and criminal enforcement of
89	93		the liability for those taxes.
90	94		SECTION 9. Except as otherwise provided by this Act, this
91	95		Act takes effect October 1, 2021.
92		-	______________________________ ______________________________
93		-	President of the Senate Speaker of the House
94		-	I hereby certify that S.B. No. 477 passed the Senate on
95		-	April 9, 2021, by the following vote: Yeas 31, Nays 0; and that
96		-	the Senate concurred in House amendment on May 28, 2021, by the
97		-	following vote: Yeas 31, Nays 0.
98		-	______________________________
99		-	Secretary of the Senate
100		-	I hereby certify that S.B. No. 477 passed the House, with
101		-	amendment, on May 25, 2021, by the following vote: Yeas 130,
102		-	Nays 15, two present not voting.
103		-	______________________________
104		-	Chief Clerk of the House
105		-	Approved:
106		-	______________________________
107		-	Date
108		-	______________________________
109		-	Governor