Bill Text: TX HB3672 | 2011-2012 | 82nd Legislature | Introduced
Bill Title: Relating to requiring the comptroller to provide notice to a person who will be regarded as a retailer or seller for purposes of sales and use tax.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Introduced - Dead) 2011-03-23 - Referred to Ways & Means [HB3672 Detail]
Download: Texas-2011-HB3672-Introduced.html
| By: Dutton | H.B. No. 3672 | |
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| relating to requiring the comptroller to provide notice to a person | ||
| who will be regarded as a retailer or seller for purposes of 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) The comptroller may regard a salesman, | ||
| representative, peddler, or canvasser as the agent of a dealer, | ||
| distributor, supervisor, or employer under Subsection (a) of this | ||
| section only after providing written notice to the dealer, | ||
| distributor, supervisor, or employer at least 90 days before the | ||
| first day of the first calendar month or calendar quarter for which | ||
| the comptroller will so regard a salesman, representative, peddler, | ||
| or canvasser. Notice under this section shall be mailed to the | ||
| dealer, distributor, supervisor, or employer at the address shown | ||
| in the comptroller's records. | ||
| (c) Subsection (b) does not apply to a salesman, | ||
| representative, peddler, or canvasser who is the agent in fact of a | ||
| dealer, distributor, supervisor, or employer. A person is the | ||
| agent in fact of a dealer, distributor, supervisor, or employer if | ||
| the dealer, distributor, supervisor, or employer has authorized the | ||
| person to act on behalf of and to bind the dealer, distributor, | ||
| supervisor, or employer. | ||
| 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. | ||
