HB924 - Relating to the location where certain sales are consummated for purposes of local sales and use taxes.

  89R1181 BEF-D     By: Schofield H.B. No. 924       A BILL TO BE ENTITLED   AN ACT   relating to the location where 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(e) and (e-1), Tax Code, are   amended to read as follows:          (e)   If Subsections (b), (c), (c-1), and (d) do not apply, a   [ A ] sale of a taxable item is consummated at the location in this   state where the item was stored immediately before shipment,   delivery, or transfer of possession to the customer [ to which the   item is shipped or delivered or at which possession is taken by the   customer if transfer of possession of the item occurs at, or   shipment or delivery of the item originates from, a location in this   state other than a place of business of the retailer and if:                [ (1)     the retailer is an itinerant vendor who has no   place of business in this state;                [ (2)     the retailer's place of business where the   purchase order is initially received or from which the retailer's   agent or employee who took the order operates is outside this state;   or                [ (3)     the purchaser places the order directly with the   retailer's supplier and the item is shipped or delivered directly   to the purchaser by the supplier ].          (e-1)  Except as otherwise provided by Subsection (f), (g),   (g-1), (g-2), (g-3), (h), (i), (j), (k), (m), or (n), a sale of a   taxable item made by a marketplace seller through a marketplace as   provided by Section 151.0242 is consummated at the location in this   state where the item was stored immediately before shipment,   delivery, or transfer of possession to the customer [ to which the   item is shipped or delivered or at which possession is taken by the   purchaser ].          SECTION 2.  Sections 323.203(e) and (e-1), Tax Code, are   amended to read as follows:          (e)   If Subsections (b), (c), (c-1), and (d) do not apply, a   [ A ] sale of a taxable item is consummated at the location in this   state where the item was stored immediately before shipment,   delivery, or transfer of possession to the customer [ to which the   item is shipped or delivered or at which possession is taken by the   customer if transfer of possession of the item occurs at, or   shipment or delivery of the item originates from, a location in this   state other than a place of business of the retailer and if:                [ (1)     the retailer is an itinerant vendor who has no   place of business in this state;                [ (2)     the retailer's place of business where the   purchase order is initially received or from which the retailer's   agent or employee who took the order operates is outside this state;   or                [ (3)     the purchaser places the order directly with the   retailer's supplier and the item is shipped or delivered directly   to the purchaser by the supplier ].          (e-1)  Except as otherwise provided by Subsection (f), (g),   (g-1), (g-2), (g-3), (h), (i), (j), (k), or (m), a sale of a taxable   item made by a marketplace seller through a marketplace as provided   by Section 151.0242 is consummated at the location in this state   where the item was stored immediately before shipment, delivery, or   transfer of possession to the customer [ to which the item is shipped   or delivered or at which possession is taken by the purchaser ].          SECTION 3.  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 4.  This Act takes effect September 1, 2025.