Bill Text: TX HB1696 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to the comptroller's authority to except remote sellers and marketplace providers from sales and use tax requirements based on revenue, sales, or transactions.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2021-05-03 - Left pending in committee [HB1696 Detail]
Download: Texas-2021-HB1696-Introduced.html
87R8662 BEF-D | ||
By: Raney | H.B. No. 1696 |
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relating to the comptroller's authority to except remote sellers | ||
and marketplace providers from sales and use tax requirements based | ||
on revenue, sales, or transactions. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 151.0242(k), Tax Code, is amended to | ||
read as follows: | ||
(k) The comptroller may adopt rules and forms to implement | ||
this section. The comptroller may [ |
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marketplace providers from some or all of the requirements of this | ||
section but may not except a marketplace provider from a | ||
requirement of this section based on: | ||
(1) revenue or sales in an amount greater than | ||
$100,000 in a 12-month period; or | ||
(2) transactions in a number greater than 200 in a | ||
12-month period. | ||
SECTION 2. The heading to Section 151.0595, Tax Code, is | ||
amended to read as follows: | ||
Sec. 151.0595. REMOTE SELLERS; USE OF SINGLE LOCAL TAX RATE | ||
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SECTION 3. Section 151.0595, Tax Code, is amended by adding | ||
Subsection (k) to read as follows: | ||
(k) The comptroller may not by rule except a remote seller | ||
from a requirement of this chapter based on: | ||
(1) revenue or sales in an amount greater than | ||
$100,000 in a 12-month period; or | ||
(2) transactions in a number greater than 200 in a | ||
12-month period. | ||
SECTION 4. The comptroller shall adopt rules in compliance | ||
with this Act not later than January 1, 2022. | ||
SECTION 5. This Act takes effect September 1, 2021. |