Bill Text: TX HB4072 | 2021-2022 | 87th Legislature | Comm Sub
Bill Title: Relating to the location at which certain sales are consummated for purposes of local sales and use taxes.
Spectrum: Partisan Bill (Republican 4-0)
Status: (Introduced - Dead) 2021-04-23 - Committee report sent to Calendars [HB4072 Detail]
Download: Texas-2021-HB4072-Comm_Sub.html
87R19613 BEF-F | |||
By: Meyer, Burrows, Metcalf, Goldman | H.B. No. 4072 | ||
Substitute the following for H.B. No. 4072: | |||
By: Shine | C.S.H.B. No. 4072 |
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relating to the location at which certain sales are consummated for | ||
purposes of local sales and use taxes. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Sections 321.203(a) and (b), Tax Code, are | ||
amended to read as follows: | ||
(a) A sale of a taxable item occurs within the municipality | ||
in which the sale is consummated. A sale is consummated as provided | ||
by this section [ |
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(b) All [ |
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consummated at the location in this state to which the item is | ||
shipped or delivered or at which possession is taken by the | ||
purchaser, [ |
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this section [ |
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SECTION 2. Sections 323.203(a) and (b), Tax Code, are | ||
amended to read as follows: | ||
(a) A sale of a taxable item occurs within the county in | ||
which the sale is consummated. A sale is consummated as provided by | ||
this section [ |
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(b) All [ |
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consummated at the location in this state to which the item is | ||
shipped or delivered or at which possession is taken by the | ||
purchaser, [ |
||
this section [ |
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SECTION 3. The following provisions are repealed: | ||
(1) Section 3853.202(d), Special District Local Laws | ||
Code; | ||
(2) Sections 321.203(c), (c-1), (c-4), (c-5), (d), | ||
(e), (e-1), and (m), Tax Code; and | ||
(3) Sections 323.203(c), (c-1), (c-4), (c-5), (d), | ||
(e), and (e-1), Tax Code. | ||
SECTION 4. 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 5. This Act takes effect January 1, 2023. |