S.B. No. 1533
 
 
 
 
AN ACT
  relating to municipal sales and use tax remittances by certain
  retailers.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subdivision (3), Subsection (a), Section
  321.002, Tax Code, is amended to read as follows:
               (3)(A) [(3)]  "Place of business of the retailer" means
  an established outlet, office, or location operated by the retailer
  or the retailer's agent or employee for the purpose of receiving
  orders for taxable items and includes any location at which three or
  more orders are received by the retailer during a calendar year.  A
  warehouse, storage yard, or manufacturing plant is not a "place of
  business of the retailer" unless at least three orders are received
  by the retailer during the calendar year at the warehouse, storage
  yard, or manufacturing plant.
                     (B)  An outlet, office, facility, or any location
  that contracts with a retail or commercial business to process for
  that business invoices, purchase orders, bills of lading, or other
  equivalent records onto which sales tax is added, including an
  office operated for the purpose of buying and selling taxable goods
  to be used or consumed by the retail or commercial business, is not
  a "place of business of the retailer" if the comptroller determines
  that the outlet, office, facility, or location functions or exists
  to avoid the tax legally due under [imposed by] this chapter or
  exists solely to rebate a portion of the tax imposed by this chapter
  to the contracting business.  An outlet, office, facility, or
  location does not exist to avoid the tax legally due under this
  chapter or solely to rebate a portion of the tax imposed by this
  chapter if the outlet, office, facility, or location provides
  significant business services, beyond processing invoices, to the
  contracting business, including logistics management, purchasing,
  inventory control, or other vital business services.
                     (C)  Notwithstanding any other provision of this
  subdivision, a kiosk is not a "place of business of the retailer."  
  In this subdivision, "kiosk" means a small stand-alone area or
  structure that:
                           (i) [(A)]  is used solely to display
  merchandise or to submit orders for taxable items from a data entry
  device, or both;
                           (ii) [(B)]  is located entirely within a
  location that is a place of business of another retailer, such as a
  department store or shopping mall; and
                           (iii) [(C)]  at which taxable items are not
  available for immediate delivery to a customer.
         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, 2013.
 
 
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
         I hereby certify that S.B. No. 1533 passed the Senate on
  April 29, 2013, by the following vote:  Yeas 31, Nays 0.
 
 
  ______________________________
  Secretary of the Senate    
 
         I hereby certify that S.B. No. 1533 passed the House on
  May 22, 2013, by the following vote:  Yeas 148, Nays 0, two
  present not voting.
 
 
  ______________________________
  Chief Clerk of the House   
 
 
 
  Approved:
 
  ______________________________ 
              Date
 
 
  ______________________________ 
            Governor