| 1 | 1 | | 89R1181 BEF-D |
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| 2 | 2 | | By: Schofield H.B. No. 924 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to the location where certain sales are consummated for |
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| 10 | 10 | | purposes of local sales and use taxes. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Sections 321.203(e) and (e-1), Tax Code, are |
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| 13 | 13 | | amended to read as follows: |
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| 14 | 14 | | (e) If Subsections (b), (c), (c-1), and (d) do not apply, a |
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| 15 | 15 | | [A] sale of a taxable item is consummated at the location in this |
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| 16 | 16 | | state where the item was stored immediately before shipment, |
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| 17 | 17 | | delivery, or transfer of possession to the customer [to which the |
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| 18 | 18 | | item is shipped or delivered or at which possession is taken by the |
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| 19 | 19 | | customer if transfer of possession of the item occurs at, or |
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| 20 | 20 | | shipment or delivery of the item originates from, a location in this |
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| 21 | 21 | | state other than a place of business of the retailer and if: |
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| 22 | 22 | | [(1) the retailer is an itinerant vendor who has no |
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| 23 | 23 | | place of business in this state; |
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| 24 | 24 | | [(2) the retailer's place of business where the |
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| 25 | 25 | | purchase order is initially received or from which the retailer's |
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| 26 | 26 | | agent or employee who took the order operates is outside this state; |
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| 27 | 27 | | or |
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| 28 | 28 | | [(3) the purchaser places the order directly with the |
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| 29 | 29 | | retailer's supplier and the item is shipped or delivered directly |
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| 30 | 30 | | to the purchaser by the supplier]. |
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| 31 | 31 | | (e-1) Except as otherwise provided by Subsection (f), (g), |
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| 32 | 32 | | (g-1), (g-2), (g-3), (h), (i), (j), (k), (m), or (n), a sale of a |
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| 33 | 33 | | taxable item made by a marketplace seller through a marketplace as |
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| 34 | 34 | | provided by Section 151.0242 is consummated at the location in this |
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| 35 | 35 | | state where the item was stored immediately before shipment, |
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| 36 | 36 | | delivery, or transfer of possession to the customer [to which the |
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| 37 | 37 | | item is shipped or delivered or at which possession is taken by the |
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| 38 | 38 | | purchaser]. |
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| 39 | 39 | | SECTION 2. Sections 323.203(e) and (e-1), Tax Code, are |
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| 40 | 40 | | amended to read as follows: |
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| 41 | 41 | | (e) If Subsections (b), (c), (c-1), and (d) do not apply, a |
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| 42 | 42 | | [A] sale of a taxable item is consummated at the location in this |
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| 43 | 43 | | state where the item was stored immediately before shipment, |
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| 44 | 44 | | delivery, or transfer of possession to the customer [to which the |
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| 45 | 45 | | item is shipped or delivered or at which possession is taken by the |
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| 46 | 46 | | customer if transfer of possession of the item occurs at, or |
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| 47 | 47 | | shipment or delivery of the item originates from, a location in this |
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| 48 | 48 | | state other than a place of business of the retailer and if: |
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| 49 | 49 | | [(1) the retailer is an itinerant vendor who has no |
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| 50 | 50 | | place of business in this state; |
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| 51 | 51 | | [(2) the retailer's place of business where the |
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| 52 | 52 | | purchase order is initially received or from which the retailer's |
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| 53 | 53 | | agent or employee who took the order operates is outside this state; |
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| 54 | 54 | | or |
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| 55 | 55 | | [(3) the purchaser places the order directly with the |
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| 56 | 56 | | retailer's supplier and the item is shipped or delivered directly |
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| 57 | 57 | | to the purchaser by the supplier]. |
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| 58 | 58 | | (e-1) Except as otherwise provided by Subsection (f), (g), |
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| 59 | 59 | | (g-1), (g-2), (g-3), (h), (i), (j), (k), or (m), a sale of a taxable |
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| 60 | 60 | | item made by a marketplace seller through a marketplace as provided |
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| 61 | 61 | | by Section 151.0242 is consummated at the location in this state |
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| 62 | 62 | | where the item was stored immediately before shipment, delivery, or |
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| 63 | 63 | | transfer of possession to the customer [to which the item is shipped |
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| 64 | 64 | | or delivered or at which possession is taken by the purchaser]. |
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| 65 | 65 | | SECTION 3. The change in law made by this Act does not |
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| 66 | 66 | | affect tax liability accruing before the effective date of this |
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| 67 | 67 | | Act. That liability continues in effect as if this Act had not been |
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| 68 | 68 | | enacted, and the former law is continued in effect for the |
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| 69 | 69 | | collection of taxes due and for civil and criminal enforcement of |
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| 70 | 70 | | the liability for those taxes. |
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| 71 | 71 | | SECTION 4. This Act takes effect September 1, 2025. |
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