| 1 | 1 | | By: Hughes S.B. No. 1053 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to the definition of marketplace seller for purposes of |
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| 7 | 7 | | sales and use taxes. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Section 151.0242(a)(3), Tax Code, is amended to |
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| 10 | 10 | | read as follows: |
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| 11 | 11 | | (3) "Marketplace seller" means a seller, other than |
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| 12 | 12 | | the marketplace provider or its affiliate as defined by Section |
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| 13 | 13 | | 1.002, Business Organizations Code, who makes a sale of a taxable |
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| 14 | 14 | | item through a marketplace. |
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| 15 | 15 | | SECTION 2. The change in law made by this Act does not |
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| 16 | 16 | | affect tax liability accruing before the effective date of this |
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| 17 | 17 | | Act. That liability continues in effect as if this Act had not been |
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| 18 | 18 | | enacted, and the former law is continued in effect for the |
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| 19 | 19 | | collection of taxes due and for civil and criminal enforcement of |
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| 20 | 20 | | the liability for those taxes. |
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| 21 | 21 | | SECTION 3. This Act takes effect September 1, 2023. |
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