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AN ACT
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relating to refunds of and credits for certain sales and use taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.310, Tax Code, is amended by adding |
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Subsection (f) to read as follows: |
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(f) For purposes of obtaining a refund of or claiming a |
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credit for taxes paid under this chapter on the basis of an |
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exemption under this section, an organization is not considered |
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exempted from the taxes imposed by this chapter before the earlier |
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of: |
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(1) the date the organization applied for the |
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exemption with the comptroller; or |
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(2) the date of assessment of the organization's tax |
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liability by the comptroller as a result of an audit, as applicable. |
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SECTION 2. Subchapter I, Chapter 151, Tax Code, is amended |
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by adding Section 151.4261 to read as follows: |
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Sec. 151.4261. CREDIT OR REIMBURSEMENT IN RETURN |
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TRANSACTIONS. A seller is entitled to a credit or reimbursement |
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equal to the amount of sales tax refunded to a purchaser when the |
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purchaser receives a full or partial refund of the sales price of a |
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returned taxable item. |
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SECTION 3. The change in law made by this Act applies only |
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to a refund of or credit for taxes that are paid on or after the |
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effective date of this Act. A refund of or credit for taxes that are |
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paid before the effective date of this Act is governed by the law in |
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effect on the date the taxes were paid, and the former law is |
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continued in effect for that purpose. |
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SECTION 4. This Act takes effect September 1, 2009. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 1199 passed the Senate on |
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April 9, 2009, by the following vote: Yeas 31, Nays 0; and that |
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the Senate concurred in House amendment on May 30, 2009, by the |
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following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 1199 passed the House, with |
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amendment, on May 27, 2009, by the following vote: Yeas 148, |
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Nays 0, one present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |