88R5528 BEF-F
By: Meyer H.B. No. 5089
A BILL TO BE ENTITLED
AN ACT
relating to the location at which certain sales are consummated for
purposes of local sales and use taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 321.203(a) and (b), Tax Code, are
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].
(b) All [If a retailer has only one place of business in this
state, all of the retailer's retail] sales of taxable items are
consummated at the location in this state to which the item is
shipped or delivered or at which possession is taken by the
purchaser, [that place of business] except as otherwise provided by
this section [Subsection (e)].
SECTION 2. Sections 323.203(a) and (b), Tax Code, are
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].
(b) All [If a retailer has only one place of business in this
state, all of the retailer's retail] sales of taxable items are
consummated at the location in this state to which the item is
shipped or delivered or at which possession is taken by the
purchaser, [that place of business] except as otherwise provided by
this section [Subsection (e)].
SECTION 3. The following provisions are repealed:
(1) Section 3853.202(d), Special District Local Laws
Code;
(2) Sections 321.203(c), (c-1), (c-4), (c-5), (d),
(e), (e-1), and (m), Tax Code; and
(3) Sections 323.203(c), (c-1), (c-4), (c-5), (d),
(e), and (e-1), Tax Code.
SECTION 4. The changes in law made by this Act do 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 5. This Act takes effect January 1, 2024.