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AN ACT
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relating to the administration and collection of sales and use |
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taxes and certain fees applicable to sales involving marketplace |
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providers. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Effective July 1, 2022, Section 361.138(a), |
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Health and Safety Code, is amended by adding Subdivision (2-a) to |
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read as follows: |
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(2-a) "Marketplace provider" has the meaning assigned |
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by Section 151.0242(a), Tax Code. |
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SECTION 2. Effective July 1, 2022, Sections 361.138(b), |
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(c), and (i), Health and Safety Code, are amended to read as |
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follows: |
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(b) A wholesale or retail battery dealer who sells or offers |
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to sell, or a marketplace provider who processes sales of or |
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payments for, lead-acid batteries not for resale shall collect at |
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the time and place of sale a fee for each nonexempt lead-acid |
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battery sold, according to the following schedule: |
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(1) for a lead-acid battery with a capacity of less |
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than 12 volts, a fee of $2; |
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(2) for a lead-acid battery with a capacity of 12 or |
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more volts, a fee of $3. |
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(c) A dealer or marketplace provider required to collect a |
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fee under this section: |
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(1) shall list as a separate item on an invoice a fee |
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due under this section; and |
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(2) except as provided by Subsection (d), on or before |
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the 20th day of the month following the end of each calendar month |
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and on a form and in the manner prescribed by the comptroller, shall |
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file a report with and shall remit to the comptroller the amount of |
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fees collected during the preceding calendar month. |
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(i) A dealer or marketplace provider required to collect a |
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fee under this section may retain 2-1/2 cents from each fee the |
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person [dealer] collects. A dealer or marketplace provider shall |
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account for amounts retained under this subsection in the manner |
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prescribed by the comptroller. |
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SECTION 3. Effective July 1, 2022, Section 771.0712, Health |
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and Safety Code, is amended by adding Subsection (e) to read as |
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follows: |
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(e) A marketplace provider, as defined by Section |
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151.0242(a), Tax Code, shall: |
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(1) collect on behalf of the seller the fee imposed by |
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this section on a sale made through the marketplace; and |
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(2) after making the deduction authorized to be made |
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by a seller under Subsection (a), remit the fee to the comptroller |
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in the same manner a seller remits collected fees under this |
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section. |
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SECTION 4. Section 151.0242, Tax Code, is amended by adding |
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Subsection (l) to read as follows: |
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(l) A marketplace seller who places a ticket or other |
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admission document for sale through a marketplace must certify to |
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the marketplace provider that the taxes imposed by this chapter on |
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the original purchase of the ticket or admission document were |
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paid. A marketplace provider who in good faith accepts a |
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marketplace seller's certification under this subsection may take |
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the deduction provided by Section 151.432 on behalf of the |
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marketplace seller. |
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SECTION 5. Section 151.304, Tax Code, is amended by adding |
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Subsection (h) to read as follows: |
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(h) This section does not apply to the sale of a taxable item |
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made by a marketplace seller through a marketplace, as those terms |
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are defined by Section 151.0242(a). |
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SECTION 6. Section 321.203(e-1), Tax Code, is amended to |
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read as follows: |
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(e-1) Except as otherwise provided by Subsection (f), (g), |
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(g-1), (g-2), (g-3), (h), (i), (j), (k), (m), or (n) |
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[Notwithstanding any other provision of this section], a sale of a |
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taxable item made by a marketplace seller through a marketplace as |
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provided by Section 151.0242 is consummated at the location in this |
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state to which the item is shipped or delivered or at which |
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possession is taken by the purchaser. |
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SECTION 7. Section 323.203(e-1), Tax Code, is amended to |
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read as follows: |
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(e-1) Except as otherwise provided by Subsection (f), (g), |
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(g-1), (g-2), (g-3), (h), (i), (j), (k), or (m) [Notwithstanding |
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any other provision of this section], a sale of a taxable item made |
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by a marketplace seller through a marketplace as provided by |
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Section 151.0242 is consummated at the location in this state to |
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which the item is shipped or delivered or at which possession is |
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taken by the purchaser. |
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SECTION 8. A change in law made by this Act does not affect |
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tax liability accruing before the effective date of the change in |
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law. 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 9. Except as otherwise provided by this Act, this |
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Act takes effect October 1, 2021. |
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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. 477 passed the Senate on |
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April 9, 2021, by the following vote: Yeas 31, Nays 0; and that |
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the Senate concurred in House amendment on May 28, 2021, 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. 477 passed the House, with |
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amendment, on May 25, 2021, by the following vote: Yeas 130, |
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Nays 15, two 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 |