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  S.B. No. 477
 
 
 
 
AN ACT
  relating to the administration and collection of sales and use
  taxes and certain fees applicable to sales involving marketplace
  providers.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Effective July 1, 2022, Section 361.138(a),
  Health and Safety Code, is amended by adding Subdivision (2-a) to
  read as follows:
               (2-a)  "Marketplace provider" has the meaning assigned
  by Section 151.0242(a), Tax Code.
         SECTION 2.  Effective July 1, 2022, Sections 361.138(b),
  (c), and (i), Health and Safety Code, are amended to read as
  follows:
         (b)  A wholesale or retail battery dealer who sells or offers
  to sell, or a marketplace provider who processes sales of or
  payments for, lead-acid batteries not for resale shall collect at
  the time and place of sale a fee for each nonexempt lead-acid
  battery sold, according to the following schedule:
               (1)  for a lead-acid battery with a capacity of less
  than 12 volts, a fee of $2;
               (2)  for a lead-acid battery with a capacity of 12 or
  more volts, a fee of $3.
         (c)  A dealer or marketplace provider required to collect a
  fee under this section:
               (1)  shall list as a separate item on an invoice a fee
  due under this section; and
               (2)  except as provided by Subsection (d), on or before
  the 20th day of the month following the end of each calendar month
  and on a form and in the manner prescribed by the comptroller, shall
  file a report with and shall remit to the comptroller the amount of
  fees collected during the preceding calendar month.
         (i)  A dealer or marketplace provider required to collect a
  fee under this section may retain 2-1/2 cents from each fee the
  person [dealer] collects. A dealer or marketplace provider shall
  account for amounts retained under this subsection in the manner
  prescribed by the comptroller.
         SECTION 3.  Effective July 1, 2022, Section 771.0712, Health
  and Safety Code, is amended by adding Subsection (e) to read as
  follows:
         (e)  A marketplace provider, as defined by Section
  151.0242(a), Tax Code, shall:
               (1)  collect on behalf of the seller the fee imposed by
  this section on a sale made through the marketplace; and
               (2)  after making the deduction authorized to be made
  by a seller under Subsection (a), remit the fee to the comptroller
  in the same manner a seller remits collected fees under this
  section.
         SECTION 4.  Section 151.0242, Tax Code, is amended by adding
  Subsection (l) to read as follows:
         (l)  A marketplace seller who places a ticket or other
  admission document for sale through a marketplace must certify to
  the marketplace provider that the taxes imposed by this chapter on
  the original purchase of the ticket or admission document were
  paid. A marketplace provider who in good faith accepts a
  marketplace seller's certification under this subsection may take
  the deduction provided by Section 151.432 on behalf of the
  marketplace seller.
         SECTION 5.  Section 151.304, Tax Code, is amended by adding
  Subsection (h) to read as follows:
         (h)  This section does not apply to the sale of a taxable item
  made by a marketplace seller through a marketplace, as those terms
  are defined by Section 151.0242(a).
         SECTION 6.  Section 321.203(e-1), Tax Code, is amended to
  read as follows:
         (e-1)  Except as otherwise provided by Subsection (f), (g),
  (g-1), (g-2), (g-3), (h), (i), (j), (k), (m), or (n)
  [Notwithstanding any other provision of this section], a sale of a
  taxable item made by a marketplace seller through a marketplace as
  provided by Section 151.0242 is consummated at the location in this
  state to which the item is shipped or delivered or at which
  possession is taken by the purchaser.
         SECTION 7.  Section 323.203(e-1), Tax Code, is amended to
  read as follows:
         (e-1)  Except as otherwise provided by Subsection (f), (g),
  (g-1), (g-2), (g-3), (h), (i), (j), (k), or (m) [Notwithstanding
  any other provision of this section], a sale of a taxable item made
  by a marketplace seller through a marketplace as provided by
  Section 151.0242 is consummated at the location in this state to
  which the item is shipped or delivered or at which possession is
  taken by the purchaser.
         SECTION 8.  A change in law made by this Act does not affect
  tax liability accruing before the effective date of the change in
  law. 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 9.  Except as otherwise provided by this Act, this
  Act takes effect October 1, 2021.
 
 
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
         I hereby certify that S.B. No. 477 passed the Senate on
  April 9, 2021, by the following vote: Yeas 31, Nays 0; and that
  the Senate concurred in House amendment on May 28, 2021, by the
  following vote: Yeas 31, Nays 0.
 
 
  ______________________________
  Secretary of the Senate    
 
         I hereby certify that S.B. No. 477 passed the House, with
  amendment, on May 25, 2021, by the following vote: Yeas 130,
  Nays 15, two present not voting.
 
 
  ______________________________
  Chief Clerk of the House   
 
 
 
  Approved:
 
  ______________________________ 
              Date
 
 
  ______________________________ 
            Governor