Bill Text: TX SB1417 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to the location where certain sales are consummated for the purpose of municipal sales and use taxes.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2021-03-18 - Referred to Finance [SB1417 Detail]
Download: Texas-2021-SB1417-Introduced.html
| 87R6436 SMT-F | ||
| By: Schwertner | S.B. No. 1417 | |
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| relating to the location where certain sales are consummated for | ||
| the purpose of municipal sales and use taxes. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 321.203, Tax Code, is amended by adding | ||
| Subsection (p) to read as follows: | ||
| (p) Notwithstanding any other law, a location that under the | ||
| law in effect on August 31, 2019, was a place of business of the | ||
| retailer for purposes of an economic development agreement under | ||
| Chapter 380, 504, or 505, Local Government Code, entered into by a | ||
| retailer and a municipality on or before August 31, 2019, remains a | ||
| place of business of the retailer for the term of the agreement. | ||
| During the term of the agreement, the sale of a taxable item is | ||
| consummated at that place of business if the sale would have been | ||
| consummated at that place of business under the law in effect on | ||
| August 31, 2019. | ||
| SECTION 2. The comptroller of public accounts shall adopt | ||
| rules implementing Section 321.203(p), Tax Code, as added by this | ||
| Act, not later than October 1, 2021. | ||
| 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, 2021. | ||
