Bill Text: TX HB2358 | 2019-2020 | 86th Legislature | Enrolled


Bill Title: Relating to the payment of certain sales and use taxes by a retailer.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Passed) 2019-06-14 - Effective on . . . . . . . . . . . . . . . October 1, 2019 [HB2358 Detail]

Download: Texas-2019-HB2358-Enrolled.html
 
 
  H.B. No. 2358
 
 
 
 
AN ACT
  relating to the payment of certain sales and use taxes by a
  retailer.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 111.016, Tax Code, is amended by adding
  Subsection (a-2) and amending Subsection (b) to read as follows:
         (a-2)  A retailer who advertises, holds out, or states that
  the retailer will pay the tax as provided by Section 151.704(b) and
  makes a sale of a taxable item:
               (1)  is presumed to have received or collected the
  amount of the taxes imposed by Chapter 151 on the sale or storage,
  use, or consumption in this state of the taxable item;
               (2)  shall hold the amount described by Subdivision (1)
  in trust for the benefit of the state; and
               (3)  is liable to the state for the amount described by
  Subdivision (1) plus any accrued penalties and interest on the
  amount.
         (b)  With respect to tax or other money subject to the
  provisions of Subsection (a) or (a-2), an individual who controls
  or supervises the collection of tax or money from another person, or
  an individual who controls or supervises the accounting for and
  paying over of the tax or money, and who wilfully fails to pay or
  cause to be paid the tax or money is liable as a responsible
  individual for an amount equal to the tax or money not paid or
  caused to be paid. The liability imposed by this subsection is in
  addition to any other penalty provided by law. The dissolution of a
  corporation, association, limited liability company, or
  partnership does not affect a responsible individual's liability
  under this subsection.
         SECTION 2.  Section 151.704, Tax Code, is amended to read as
  follows:
         Sec. 151.704.  SALES TAX ABSORPTION [PROHIBITED
  ADVERTISING]; CRIMINAL PENALTY.  (a)  Except as provided by
  Subsections (b) and (c), a [A] retailer commits an offense if the
  retailer directly or indirectly advertises, holds out, or states to
  a customer or to the public that the tax is not part of the sales
  price payable by the customer [retailer:
               [(1) will assume, absorb, or refund a part of the tax;
  or
               [(2) will not add the tax to the sales price of a taxable
  item sold, leased, or rented].
         (b)  A retailer may directly or indirectly advertise, hold
  out, or state to a customer or to the public that the retailer will
  pay the tax for the customer if:
               (1)  the retailer indicates in the advertisement,
  holding out, or statement that the retailer is paying the tax for
  the customer;
               (2)  the retailer does not indicate or imply in the
  advertisement, holding out, or statement that the sale is exempt or
  excluded from taxation; and
               (3)  any purchaser's receipt or other statement given
  to the customer listing the sales price paid or to be paid by the
  customer separately states the amount of the tax and indicates that
  the tax will be paid by the retailer.
         (c)  This section does not prohibit a utility from billing a
  customer in one lump-sum price including the utility sales price
  and the amount of the tax imposed by this chapter.
         (d) [(c)]  An offense under this section is a misdemeanor
  punishable by a fine of not more than $500.
         SECTION 3.  The changes in law made by this Act do 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.  The change in law made by this Act applies only
  to an offense committed on or after the effective date of this Act.
  An offense committed before the effective date of this Act is
  governed by the law in effect on the date the offense was committed,
  and the former law is continued in effect for that purpose. For
  purposes of this section, an offense was committed before the
  effective date of this Act if any element of the offense occurred
  before that date.
         SECTION 5.  This Act takes effect October 1, 2019.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 2358 was passed by the House on May 3,
  2019, by the following vote:  Yeas 140, Nays 0, 2 present, not
  voting.
 
  ______________________________
  Chief Clerk of the House   
 
 
         I certify that H.B. No. 2358 was passed by the Senate on May
  21, 2019, by the following vote:  Yeas 31, Nays 0.
 
  ______________________________
  Secretary of the Senate    
  APPROVED:  _____________________
                     Date          
   
            _____________________
                   Governor       
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