Bill Text: TX SB1053 | 2023-2024 | 88th Legislature | Engrossed

Texas Senate Bill 1053

Bill Title: Relating to the definition of marketplace seller for purposes of sales and use taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Engrossed - Dead) 2023-04-14 - Referred to Ways & Means [SB1053 Detail]

Download: Texas-2023-SB1053-Engrossed.html



	By: Hughes	S.B. No. 1053


	A BILL TO BE ENTITLED
	AN ACT
	relating to the definition of marketplace seller for purposes of
	sales and use taxes.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Section 151.0242(a)(3), Tax Code, is amended to
	read as follows:
	(3) "Marketplace seller" means a seller, other than
	the marketplace provider or its affiliate as defined by Section
	1.002, Business Organizations Code, who makes a sale of a taxable
	item through a marketplace.
	SECTION 2. The change in law made by this Act does 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 3. This Act takes effect September 1, 2023.