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AN ACT
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relating to the payment of certain sales and use taxes by a |
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retailer. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 111.016, Tax Code, is amended by adding |
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Subsection (a-2) and amending Subsection (b) to read as follows: |
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(a-2) A retailer who advertises, holds out, or states that |
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the retailer will pay the tax as provided by Section 151.704(b) and |
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makes a sale of a taxable item: |
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(1) is presumed to have received or collected the |
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amount of the taxes imposed by Chapter 151 on the sale or storage, |
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use, or consumption in this state of the taxable item; |
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(2) shall hold the amount described by Subdivision (1) |
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in trust for the benefit of the state; and |
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(3) is liable to the state for the amount described by |
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Subdivision (1) plus any accrued penalties and interest on the |
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amount. |
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(b) With respect to tax or other money subject to the |
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provisions of Subsection (a) or (a-2), an individual who controls |
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or supervises the collection of tax or money from another person, or |
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an individual who controls or supervises the accounting for and |
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paying over of the tax or money, and who wilfully fails to pay or |
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cause to be paid the tax or money is liable as a responsible |
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individual for an amount equal to the tax or money not paid or |
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caused to be paid. The liability imposed by this subsection is in |
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addition to any other penalty provided by law. The dissolution of a |
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corporation, association, limited liability company, or |
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partnership does not affect a responsible individual's liability |
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under this subsection. |
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SECTION 2. Section 151.704, Tax Code, is amended to read as |
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follows: |
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Sec. 151.704. SALES TAX ABSORPTION [PROHIBITED
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ADVERTISING]; CRIMINAL PENALTY. (a) Except as provided by |
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Subsections (b) and (c), a [A] retailer commits an offense if the |
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retailer directly or indirectly advertises, holds out, or states to |
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a customer or to the public that the tax is not part of the sales |
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price payable by the customer [retailer:
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[(1) will assume, absorb, or refund a part of the tax;
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or
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[(2) will not add the tax to the sales price of a taxable
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item sold, leased, or rented]. |
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(b) A retailer may directly or indirectly advertise, hold |
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out, or state to a customer or to the public that the retailer will |
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pay the tax for the customer if: |
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(1) the retailer indicates in the advertisement, |
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holding out, or statement that the retailer is paying the tax for |
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the customer; |
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(2) the retailer does not indicate or imply in the |
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advertisement, holding out, or statement that the sale is exempt or |
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excluded from taxation; and |
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(3) any purchaser's receipt or other statement given |
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to the customer listing the sales price paid or to be paid by the |
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customer separately states the amount of the tax and indicates that |
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the tax will be paid by the retailer. |
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(c) This section does not prohibit a utility from billing a |
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customer in one lump-sum price including the utility sales price |
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and the amount of the tax imposed by this chapter. |
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(d) [(c)] An offense under this section is a misdemeanor |
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punishable by a fine of not more than $500. |
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SECTION 3. The changes in law made by this Act do not affect |
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tax liability accruing before the effective date of this Act. That |
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liability continues in effect as if this Act had not been enacted, |
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and the former law is continued in effect for the collection of |
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taxes due and for civil and criminal enforcement of the liability |
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for those taxes. |
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SECTION 4. The change in law made by this Act applies only |
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to an offense committed on or after the effective date of this Act. |
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An offense committed before the effective date of this Act is |
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governed by the law in effect on the date the offense was committed, |
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and the former law is continued in effect for that purpose. For |
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purposes of this section, an offense was committed before the |
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effective date of this Act if any element of the offense occurred |
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before that date. |
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SECTION 5. This Act takes effect October 1, 2019. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 2358 was passed by the House on May 3, |
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2019, by the following vote: Yeas 140, Nays 0, 2 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 2358 was passed by the Senate on May |
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21, 2019, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |