Bill Text: TX HB3120 | 2011-2012 | 82nd Legislature | Introduced
Bill Title: Relating to the treatment of certain exempt organizations as agents of suppliers or distributors of taxable items for purposes of the sales and use tax.
Spectrum: Partisan Bill (Republican 5-0)
Status: (Introduced - Dead) 2011-05-06 - Reported favorably as substituted [HB3120 Detail]
Download: Texas-2011-HB3120-Introduced.html
By: Thompson | H.B. No. 3120 |
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relating to the treatment of certain exempt organizations as agents | ||
of suppliers or distributors of taxable items for purposes of the | ||
sales and use tax. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 151.024, Tax Code, is amended to read as | ||
follows: | ||
Sec. 151.024. PERSONS WHO MAY BE REGARDED AS RETAILERS. (a) | ||
If the comptroller determines that it is necessary for the | ||
efficient administration of this chapter to regard a salesman, | ||
representative, peddler, or canvasser as the agent of a dealer, | ||
distributor, supervisor, or employer under whom he operates or from | ||
whom he obtains the tangible personal property that he sells, | ||
whether or not the sale is made in his own behalf or for the dealer, | ||
distributor, supervisor, or employer, the comptroller may so regard | ||
the salesman, representative, peddler, or canvasser, and may regard | ||
the dealer, distributor, supervisor, or employer as a retailer or | ||
seller for the purpose of this chapter. | ||
(b) Neither an organization described in Section | ||
151.310(a)(1) or (a)(2) of this code nor an individual acting on | ||
behalf of the organization is a salesman, representative, peddler, | ||
or canvasser for purposes of Subsection (a) of this section. | ||
SECTION 2. Section 151.310, Tax Code, is amended by adding | ||
Subsection (f) to read as follows: | ||
(f) An organization described in Subsection (a)(1) or | ||
(a)(2) of this section is the seller of a taxable item under | ||
Subsection (c) of this section if the organization obtains the | ||
taxable item in a transaction that is a purchase, as that term is | ||
defined in Section 151.005(a)(1) of this chapter. A contract, | ||
purchase order, invoice, shipping document, payment instrument, | ||
receipt, or other document that evidences a transfer of title or | ||
possession to the organization for consideration is evidence of a | ||
purchase by the organization. | ||
SECTION 3. This Act takes effect immediately if it receives | ||
a vote of two-thirds of all the members elected to each house, as | ||
provided by Section 39, Article III, Texas Constitution. If this | ||
Act does not receive the vote necessary for immediate effect, this | ||
Act takes effect September 1, 2011. |