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A BILL TO BE ENTITLED
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AN ACT
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relating to municipal sales and use tax remittances by certain |
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retailers. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subdivision (3), Subsection (a), Section |
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321.002, Tax Code, is amended to read as follows: |
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(3)(A) [(3)] "Place of business of the retailer" means |
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an established outlet, office, or location operated by the retailer |
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or the retailer's agent or employee for the purpose of receiving |
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orders for taxable items and includes any location at which three or |
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more orders are received by the retailer during a calendar year. A |
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warehouse, storage yard, or manufacturing plant is not a "place of |
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business of the retailer" unless at least three orders are received |
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by the retailer during the calendar year at the warehouse, storage |
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yard, or manufacturing plant. |
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(B) An outlet, office, facility, or any location |
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that contracts with a retail or commercial business to process for |
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that business invoices, purchase orders, bills of lading, or other |
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equivalent records onto which sales tax is added, including an |
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office operated for the purpose of buying and selling taxable goods |
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to be used or consumed by the retail or commercial business, is not |
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a "place of business of the retailer" if the comptroller determines |
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that the outlet, office, facility, or location functions or exists |
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to avoid the tax imposed by this chapter or to rebate a portion of |
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the tax imposed by this chapter to the contracting business. An |
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outlet, office, facility, or location does not exist to avoid the |
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tax imposed by this chapter or to rebate a portion of the tax |
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imposed by this chapter if any rebate it contracts to receive is |
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lower than the amount of its annual payroll and the outlet, office, |
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facility, or location provides significant business services, |
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beyond processing invoices, to the contracting business, including |
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logistics management, purchasing, inventory control, and other |
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vital business services. |
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(C) Notwithstanding any other provision of this |
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subdivision, a kiosk is not a "place of business of the retailer." |
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In this subdivision, "kiosk" means a small stand-alone area or |
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structure that: |
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(i) [(A)] is used solely to display |
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merchandise or to submit orders for taxable items from a data entry |
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device, or both; |
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(ii) [(B)] is located entirely within a |
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location that is a place of business of another retailer, such as a |
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department store or shopping mall; and |
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(iii) [(C)] at which taxable items are not |
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available for immediate delivery to a customer. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect September 1, 2013. |