89R1181 BEF-D
By: Schofield H.B. No. 924
A BILL TO BE ENTITLED
AN ACT
relating to the location where 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(e) and (e-1), Tax Code, are
amended to read as follows:
(e) If Subsections (b), (c), (c-1), and (d) do not apply, a
[A] sale of a taxable item is consummated at the location in this
state where the item was stored immediately before shipment,
delivery, or transfer of possession to the customer [to which the
item is shipped or delivered or at which possession is taken by the
customer if transfer of possession of the item occurs at, or
shipment or delivery of the item originates from, a location in this
state other than a place of business of the retailer and if:
[(1) the retailer is an itinerant vendor who has no
place of business in this state;
[(2) the retailer's place of business where the
purchase order is initially received or from which the retailer's
agent or employee who took the order operates is outside this state;
or
[(3) the purchaser places the order directly with the
retailer's supplier and the item is shipped or delivered directly
to the purchaser by the supplier].
(e-1) Except as otherwise provided by Subsection (f), (g),
(g-1), (g-2), (g-3), (h), (i), (j), (k), (m), or (n), a sale of a
taxable item made by a marketplace seller through a marketplace as
provided by Section 151.0242 is consummated at the location in this
state where the item was stored immediately before shipment,
delivery, or transfer of possession to the customer [to which the
item is shipped or delivered or at which possession is taken by the
purchaser].
SECTION 2. Sections 323.203(e) and (e-1), Tax Code, are
amended to read as follows:
(e) If Subsections (b), (c), (c-1), and (d) do not apply, a
[A] sale of a taxable item is consummated at the location in this
state where the item was stored immediately before shipment,
delivery, or transfer of possession to the customer [to which the
item is shipped or delivered or at which possession is taken by the
customer if transfer of possession of the item occurs at, or
shipment or delivery of the item originates from, a location in this
state other than a place of business of the retailer and if:
[(1) the retailer is an itinerant vendor who has no
place of business in this state;
[(2) the retailer's place of business where the
purchase order is initially received or from which the retailer's
agent or employee who took the order operates is outside this state;
or
[(3) the purchaser places the order directly with the
retailer's supplier and the item is shipped or delivered directly
to the purchaser by the supplier].
(e-1) Except as otherwise provided by Subsection (f), (g),
(g-1), (g-2), (g-3), (h), (i), (j), (k), or (m), a sale of a taxable
item made by a marketplace seller through a marketplace as provided
by Section 151.0242 is consummated at the location in this state
where the item was stored immediately before shipment, delivery, or
transfer of possession to the customer [to which the item is shipped
or delivered or at which possession is taken by the purchaser].
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 September 1, 2025.