By: Hughes S.B. No. 1053
(In the Senate - Filed February 21, 2023; March 3, 2023,
read first time and referred to Committee on Finance;
April 4, 2023, reported favorably by the following vote: Yeas 17,
Nays 0; April 4, 2023, sent to printer.)
Click here to see the committee vote
A BILL TO BE ENTITLED
AN ACT
relating to the definition of marketplace seller for purposes of
sales and use taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.0242(a)(3), Tax Code, is amended to
read as follows:
(3) "Marketplace seller" means a seller, other than
the marketplace provider or its affiliate as defined by Section
1.002, Business Organizations Code, who makes a sale of a taxable
item through a marketplace.
SECTION 2. 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 3. This Act takes effect September 1, 2023.
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