Bill Text: TX SB1713 | 2017-2018 | 85th Legislature | Engrossed
Bill Title: Relating to a study on sales and use tax compliance.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Engrossed - Dead) 2017-05-16 - Referred to Ways & Means [SB1713 Detail]
Download: Texas-2017-SB1713-Engrossed.html
| By: Uresti | S.B. No. 1713 | |
|
|
||
|
|
||
| relating to a study on sales and use tax compliance. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. STUDY OF SALES AND USE TAX COMPLIANCE. (a) The | ||
| comptroller shall conduct a study of methods to increase compliance | ||
| with sales and use tax collection and payment requirements under | ||
| Chapter 151, Tax Code. | ||
| (b) The study must: | ||
| (1) consider various possible methods to increase | ||
| sales and use tax compliance, including: | ||
| (A) imposing registration or information | ||
| reporting requirements on persons who refer purchasers in this | ||
| state to out-of-state retailers; | ||
| (B) requiring retailers to notify purchasers of | ||
| use tax payment requirements; and | ||
| (C) imposing information reporting requirements | ||
| for retailers making sales subject to use tax; | ||
| (2) examine actions taken by other states to increase | ||
| sales and use tax compliance and the results of those actions; | ||
| (3) include the estimated fiscal impact to this state, | ||
| including to small local businesses in this state, of the potential | ||
| methods to increase sales and use tax compliance considered in the | ||
| study; and | ||
| (4) estimate the information technology costs to this | ||
| state associated with the potential methods to increase sales and | ||
| use tax compliance considered in the study. | ||
| (c) The comptroller shall consult with the office of the | ||
| attorney general regarding the constitutionality of the potential | ||
| methods to increase sales and use tax compliance considered in the | ||
| study. The comptroller shall indicate any possible constitutional | ||
| issues in the report of the results of the study. | ||
| (d) Not later than December 1, 2018, the comptroller shall | ||
| issue a written report of the results of the study under this | ||
| section, including recommendations for legislation to increase | ||
| compliance with sales and use tax collection and payment | ||
| requirements. The comptroller shall post the report on the | ||
| comptroller's Internet website and provide notice of the | ||
| availability of the report to the members of the legislature. | ||
| (e) This section expires January 1, 2019. | ||
| SECTION 2. EFFECTIVE DATE; CONTINGENCY. (a) Except as | ||
| provided by Subsection (b) of this section, this Act takes effect | ||
| September 1, 2017. | ||
| (b) This Act takes effect only if the 85th Legislature | ||
| appropriates money specifically for the purpose of implementing | ||
| this Act. If the legislature does not appropriate money | ||
| specifically for the purpose of implementing this Act, this Act has | ||
| no effect. | ||
