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AN ACT
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relating to the imposition of the franchise tax and local sales and |
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use taxes, including the authority of a county or other local |
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governmental entity to receive local sales tax information. |
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�������BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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�������SECTION�1.��Subsection (c), Section 151.027, Tax Code, is |
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amended to read as follows: |
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�������(c)��This section does not prohibit: |
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�������������(1)��the examination of information, if authorized by |
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the comptroller, by another state officer or law enforcement |
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officer, by a tax official of another state, by a tax official of |
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the United Mexican States, or by an official of the United States if |
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a reciprocal agreement exists; |
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�������������(2)��the delivery to a taxpayer, or a taxpayer's |
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authorized representative, of a copy of a report or other paper |
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filed by the taxpayer under this chapter; |
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�������������(3)��the publication of statistics classified to |
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prevent the identification of a particular report or items in a |
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particular report; |
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�������������(4)��the use of records, reports, or information |
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secured, derived, or obtained by the attorney general or the |
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comptroller in an action under this chapter against the same |
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taxpayer who furnished the information; |
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�������������(5)��the delivery to a successor, receiver, executor, |
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administrator, assignee, or guarantor of a taxpayer of information |
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about items included in the measure and amounts of any unpaid tax or |
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amounts of tax, penalties, and interest required to be collected; |
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�������������(6)��the delivery of information to a municipality, |
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county, or other local governmental entity [an eligible
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municipality] in accordance with Section 321.3022, 322.2022, or |
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323.3022; or |
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�������������(7)��the release of information in or derived from a |
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record, report, or other instrument required to be furnished under |
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this chapter by a governmental body, as that term is defined in |
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Section 552.003, Government Code. |
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�������SECTION�2.��Subchapter C, Chapter 151, Tax Code, is amended |
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by adding Section 151.0565 to read as follows: |
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�������Sec.�151.0565.��TAXABLE ITEMS SOLD OR PROVIDED UNDER |
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DESTINATION MANAGEMENT SERVICES CONTRACTS. (a)��In this section: |
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�������������(1)��"Destination management services" means the |
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following services when provided under a qualified destination |
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management services contract: |
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�������������������(A)��transportation management; |
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�������������������(B)��booking and managing entertainers; |
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�������������������(C)��coordination of tours or recreational |
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activities; |
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�������������������(D)��meeting, conference, or event registration; |
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�������������������(E)��meeting, conference, or event staffing; |
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�������������������(F)��event management; and |
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�������������������(G)��meal coordination. |
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�������������(2)��"Qualified destination management company" means |
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a business entity that: |
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�������������������(A)��is incorporated or is a limited liability |
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company; |
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�������������������(B)��receives at least 80 percent of the entity's |
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annual total revenue from providing or arranging for the provision |
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of destination management services; |
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�������������������(C)��maintains a permanent nonresidential office |
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from which the destination management services are provided or |
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arranged; |
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�������������������(D)��has at least three full-time employees; |
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�������������������(E)��spends at least one percent of the entity's |
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annual gross receipts to market the destinations with respect to |
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which destination management services are provided; |
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�������������������(F)��has at least 80 percent of the entity's |
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clients described by Subdivision (3)(A) located outside this state; |
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�������������������(G)��other than office equipment used in the |
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conduct of the entity's business, does not own equipment used to |
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directly provide destination management services, including motor |
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coaches, limousines, sedans, dance floors, decorative props, |
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lighting, podiums, sound or video equipment, or equipment for |
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catered meals; |
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�������������������(H)��is not doing business as a caterer; |
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�������������������(I)��does not provide services for weddings; |
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�������������������(J)��does not own a venue at which events or |
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activities for which destination management services are provided |
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occur; and |
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�������������������(K)��is not a subsidiary of another entity that, |
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and is not a member of an affiliated group, as that term is defined |
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by Section 171.0001, another member of which: |
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�������������������������(i)��is doing business as, or owns or |
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operates another entity doing business as, a caterer; or |
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�������������������������(ii)��owns or operates a venue described by |
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Paragraph (J). |
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�������������(3)��"Qualified destination management services |
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contract" means a contract under which at least three of the |
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destination management services listed in Subdivision (1) are |
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provided: |
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�������������������(A)��in this state to a client that is not an |
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individual and that: |
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�������������������������(i)��is a corporation, partnership, limited |
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liability company, trade association, or other business entity, |
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other than a social club or fraternal organization; |
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�������������������������(ii)��has its principal place of business |
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outside the county where the destination management services are to |
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be provided; and |
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�������������������������(iii)��agrees to pay the qualified |
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destination management company for all destination management |
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services provided to the client under the terms of the contract; and |
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�������������������(B)��by a qualified destination management |
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company that pays or accrues liability for the payment of taxes |
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imposed by this chapter on purchases of taxable items that will be |
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consumed or used by the company in performing the contract. |
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�������(b)��A qualified destination management company is the |
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consumer of taxable items sold or otherwise provided under a |
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qualified destination management services contract, and the |
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destination management services provided under the contract are not |
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considered taxable services, as that term is defined by Section |
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151.0101. |
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�������SECTION�3.��(a)��Section 171.1011, Tax Code, is amended by |
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adding Subsection (g-6) to read as follows: |
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�������(g-6)��A taxable entity that is a qualified destination |
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management company as defined by Section 151.0565 shall exclude |
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from its total revenue, to the extent included under Subsection |
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(c)(1)(A), (c)(2)(A), or (c)(3), payments made to other persons to |
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provide services, labor, or materials in connection with the |
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provision of destination management services as defined by Section |
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151.0565. |
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�������(b)��This section applies only to a report originally due on |
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or after the effective date of this section. |
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�������(c)��Notwithstanding any other provision of this Act, this |
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section takes effect January 1, 2010. |
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�������SECTION�4.��Subdivision (3), Subsection (a), Section |
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321.002, Tax Code, is amended to read as follows: |
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�������������(3)��"Place of business of the retailer" means an |
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established outlet, office, or location operated by the retailer or |
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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. An outlet, office, facility, or |
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location that contracts with a retail or commercial business |
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engaged in activities to which this chapter applies to process for |
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that business invoices or bills of lading onto which sales tax is |
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added is not a "place of business of the retailer" if the |
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comptroller determines that the outlet, office, facility, or |
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location functions or exists to avoid the tax imposed by this |
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chapter or to rebate a portion of the tax imposed by this chapter to |
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the contracting business. Notwithstanding any other provision of |
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this subdivision, a kiosk is not a "place of business of the |
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retailer." �In this subdivision, "kiosk" means a small stand-alone |
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area or structure that: |
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�������������������(A)��is used solely to display merchandise or to |
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submit orders for taxable items from a data entry device, or both; |
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�������������������(B)��is located entirely within a location that is |
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a place of business of another retailer, such as a department store |
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or shopping mall; and |
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�������������������(C)��at which taxable items are not available for |
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immediate delivery to a customer. |
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�������SECTION�5.��Section 321.203, Tax Code, is amended by |
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amending Subsections (c) and (d) and adding Subsections (c-1), |
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(c-2), and (c-3) to read as follows: |
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�������(c)��If a retailer has more than one place of business in this |
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state, each [a] sale of each [a] taxable item by the retailer is |
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consummated at the [retailer's] place of business of the retailer |
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in this state where the retailer first receives the order, provided |
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that the order is placed in person by the purchaser or lessee of the |
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taxable item at the place of business of the retailer in this state |
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where the retailer first receives the order. |
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�������(c-1)��If the retailer has more than one place of business in |
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this state and Subsection (c) does not apply, the sale is |
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consummated at the place of business of the retailer in this state: |
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�������������(1)��from which the retailer ships or delivers the |
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item, if the retailer ships or delivers the item to a point |
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designated by the purchaser or lessee; or |
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�������������(2)��where the purchaser or lessee takes possession of |
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and removes the item, if the purchaser or lessee takes possession of |
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and removes the item from a place of business of the retailer. |
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�������(c-2)��Subsection (c) does not apply if: |
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�������������(1)��the taxable item is shipped or delivered from a |
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warehouse: |
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�������������������(A)��that is a place of business of the retailer; |
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�������������������(B)��in relation to which the retailer has an |
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economic development agreement with: |
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�������������������������(i)��the municipality in which the warehouse |
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is located that was entered into under Chapter 380, 504, or 505, |
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Local Government Code, or a predecessor statute, before January 1, |
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2009; or |
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�������������������������(ii)��the county in which the warehouse is |
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located that was entered into under Chapter 381, Local Government |
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Code, before January 1, 2009; and |
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�������������������(C)��in relation to which the municipality |
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provides information relating to the economic development |
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agreement as required by Subsection (c-3) by the deadline |
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prescribed by that subsection, or, if appropriate, the county |
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complies with Section 323.203(c-3) by the deadline prescribed by |
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that section; and |
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�������������(2)��the place of business of the retailer at which the |
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retailer first receives the order in the manner described by |
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Subsection (c) is a retail outlet identified in the information |
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required by Subsection (c-3) or Section 323.203(c-3) as being |
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served by the warehouse on January 1, 2009. |
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�������(c-3)��Not later than September 1, 2009, a municipality that |
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has entered into an economic development agreement described by |
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Subsection (c-2) shall send to the comptroller information |
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prescribed by the comptroller relating to the agreement that |
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identifies each warehouse subject to the agreement and each retail |
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outlet that, on January 1, 2009, was served by that warehouse. The |
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comptroller shall prescribe the manner in which the information |
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must be provided. The provision of information to the comptroller |
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under this subsection does not affect whether information described |
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by this subsection is confidential or excepted from required public |
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disclosure. This subsection and Subsection (c-2) expire September |
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1, 2014. |
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�������(d)��If the retailer has more than one place of business in |
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this state and Subsections (c) and (c-1) do not apply [neither the
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possession of a taxable item is taken at nor shipment or delivery of
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the item is made from the retailer's place of business in this
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state], the sale is consummated at: |
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�������������(1)��the [retailer's] place of business of the retailer |
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in this state where the order is received; or |
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�������������(2)��if the order is not received at a place of business |
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of the retailer, the place of business from which the retailer's |
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agent or employee who took the order operates. |
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�������SECTION�6.��Section 321.3022, Tax Code, is amended by |
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amending Subsections (a), (a-1), (b), (d), (e), (f), (g), (h), and |
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(i) and adding Subsection (a-2) to read as follows: |
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�������(a)��In this section, "other local governmental entity" has |
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the meaning assigned by Section 321.107. |
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�������(a-1)��Except as otherwise provided by this section, the |
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comptroller on request shall provide to a municipality or other |
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local governmental entity that has adopted a tax under this |
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chapter: |
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�������������(1)��information relating to the amount of tax paid to |
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the municipality or other local governmental entity under this |
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chapter during the preceding or current calendar year by each |
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person doing business in the municipality or other local |
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governmental entity who annually remits to the comptroller state |
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and local sales tax payments of more than $25,000; and |
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�������������(2)��any other information as provided by this section. |
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�������(a-2)�[(a-1)]��The comptroller on request shall provide to a |
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municipality or other local governmental entity that has adopted a |
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tax under this chapter and that does not impose an ad valorem tax |
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information relating to the amount of tax paid to the municipality |
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or other local governmental entity under this chapter during the |
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preceding or current calendar year by each person doing business in |
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the municipality or other local governmental entity who annually |
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remits to the comptroller state and local sales tax payments of more |
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than $500. |
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�������(b)��The comptroller on request shall provide to a |
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municipality or other local governmental entity that has adopted a |
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tax under this chapter information relating to the amount of tax |
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paid to the municipality or other local governmental entity under |
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this chapter during the preceding or current calendar year by each |
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person doing business in an area, as defined by the municipality or |
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other local governmental entity, that is part of: |
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�������������(1)��an interlocal agreement; |
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�������������(2)��a tax abatement agreement; |
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�������������(3)��a reinvestment zone; |
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�������������(4)��a tax increment financing district; |
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�������������(5)��a revenue sharing agreement; |
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�������������(6)��an enterprise zone; |
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�������������(7)��a neighborhood empowerment zone; |
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�������������(8)��any other agreement, zone, or district similar to |
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those listed in Subdivisions (1)-(7); or |
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�������������(9)��any area defined by the municipality or other |
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local governmental entity for the purpose of economic forecasting. |
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�������(d)��If the request for information under Subsection (b) |
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involves not more than three persons doing business in the defined |
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area who remit taxes under this chapter, the comptroller shall |
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refuse to provide the information to the municipality or other |
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local governmental entity unless the comptroller receives |
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permission from each of the persons allowing the comptroller to |
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provide the information to the municipality or other local |
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governmental entity as requested. |
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�������(e)��A separate request for information under this section |
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must be made in writing by the municipality's mayor or chief |
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administrative officer or by the governing body of the other local |
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governmental entity each year. |
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�������(f)��Information received by a municipality or other local |
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governmental entity under this section is confidential, is not open |
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to public inspection, and may be used only for the purpose of |
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economic forecasting, for internal auditing of a tax paid to the |
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municipality or other local governmental entity under this chapter, |
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or for the purpose described in Subsection (g). |
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�������(g)��Information received by a municipality or other local |
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governmental entity under Subsection (b) may be used by the |
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municipality or other local governmental entity to assist in |
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determining revenue sharing under a revenue sharing agreement or |
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other similar agreement. |
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�������(h)��The comptroller may set and collect from a municipality |
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or other local governmental entity reasonable fees to cover the |
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expense of compiling and providing information under this section. |
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�������(i)��Notwithstanding Chapter 551, Government Code, the |
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governing body of a municipality or other local governmental |
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entity |
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third party in an open meeting to receive information or question |
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the employees or third party regarding the information received by |
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the municipality or other local governmental entity under this |
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section. |
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�������SECTION�7.��Subchapter C, Chapter 322, Tax Code, is amended |
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by adding Section 322.2022 to read as follows: |
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�������Sec.�322.2022.��TAX INFORMATION. (a)��Except as otherwise |
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provided by this section, the comptroller on request shall provide |
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to a taxing entity: |
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�������������(1)��information relating to the amount of tax paid to |
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the entity under this chapter during the preceding or current |
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calendar year by each person doing business in the area included in |
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the entity who annually remits to the comptroller state and local |
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sales tax payments of more than $25,000; and |
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�������������(2)��any other information as provided by this section. |
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�������(b)��The comptroller on request shall provide to a taxing |
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entity information relating to the amount of tax paid to the entity |
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under this chapter during the preceding or current calendar year by |
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each person doing business in an area included in the entity, as |
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defined by the entity, that is part of: |
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�������������(1)��an interlocal agreement; |
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�������������(2)��a revenue sharing agreement; |
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�������������(3)��any other agreement similar to those listed in |
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Subdivisions (1) and (2); or |
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�������������(4)��any area defined by the entity for the purpose of |
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economic forecasting. |
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�������(c)��The comptroller shall provide the information under |
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Subsection (b) as an aggregate total for all persons doing business |
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in the defined area without disclosing individual tax payments. |
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�������(d)��If the request for information under Subsection (b) |
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involves not more than three persons doing business in the defined |
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area who remit taxes under this chapter, the comptroller shall |
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refuse to provide the information to the taxing entity unless the |
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comptroller receives permission from each of the persons allowing |
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the comptroller to provide the information to the entity as |
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requested. |
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�������(e)��A separate request for information under this section |
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must be made in writing by the governing body of the taxing entity |
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each year. |
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�������(f)��Information received by a taxing entity under this |
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section is confidential, is not open to public inspection, and may |
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be used only for the purpose of economic forecasting, for internal |
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|
auditing of a tax paid to the entity under this chapter, or for the |
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purpose described by Subsection (g). |
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�������(g)��Information received by a taxing entity under |
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Subsection (b) may be used by the entity to assist in determining |
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revenue sharing under a revenue sharing agreement or other similar |
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|
agreement. |
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�������(h)��The comptroller may set and collect from a taxing entity |
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reasonable fees to cover the expense of compiling and providing |
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information under this section. |
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�������(i)��Notwithstanding Chapter 551, Government Code, the |
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governing body of a taxing entity is not required to confer with one |
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or more employees or a third party in an open meeting to receive |
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information or question the employees or third party regarding the |
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information received by the entity under this section. |
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�������SECTION�8.��Section 323.203, Tax Code, is amended by |
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amending Subsections (c) and (d) and adding Subsections (c-1), |
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(c-2), and (c-3) to read as follows: |
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�������(c)��If a retailer has more than one place of business in this |
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state, each [a] sale of each [a] taxable item by the retailer is |
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consummated at the [retailer's] place of business of the retailer |
�
|
in this state where the retailer first receives the order, provided |
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|
that the order is placed in person by the purchaser or lessee of the |
�
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taxable item at the place of business of the retailer in this state |
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where the retailer first receives the order. |
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�������(c-1)��If the retailer has more than one place of business in |
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this state and Subsection (c) does not apply, the sale is |
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consummated at the place of business of the retailer in this state: |
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�������������(1)��from which the retailer ships or delivers the |
�
|
item, if the retailer ships or delivers the item to a point |
�
|
designated by the purchaser or lessee; or |
�
|
�������������(2)��where the purchaser or lessee takes possession of |
�
|
and removes the item, if the purchaser or lessee takes possession of |
�
|
and removes the item from a place of business of the retailer. |
�
|
�������(c-2)��Subsection (c) does not apply if: |
�
|
�������������(1)��the taxable item is shipped or delivered from a |
�
|
warehouse: |
�
|
�������������������(A)��that is a place of business of the retailer; |
�
|
�������������������(B)��in relation to which the retailer has an |
�
|
economic development agreement with: |
�
|
�������������������������(i)��the county in which the warehouse is |
�
|
located that was entered into under Chapter 381, Local Government |
�
|
Code, before January 1, 2009; or |
�
|
�������������������������(ii)��the municipality in which the |
�
|
warehouse is located that was entered into under Chapter 380, 504, |
�
|
or 505, Local Government Code, or a predecessor statute, before |
�
|
January 1, 2009; and |
�
|
�������������������(C)��in relation to which the county provides |
�
|
information relating to the economic development agreement as |
�
|
required by Subsection (c-3) by the deadline prescribed by that |
�
|
subsection, or, if appropriate, the municipality complies with |
�
|
Section 321.203(c-3) by the deadline prescribed by that section; |
�
|
and |
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|
�������������(2)��the place of business of the retailer at which the |
�
|
retailer first receives the order in the manner described by |
�
|
Subsection (c) is a retail outlet identified in the information |
�
|
required by Subsection (c-3) or Section 321.203(c-3) as being |
�
|
served by the warehouse on January 1, 2009. |
�
|
�������(c-3)��Not later than September 1, 2009, a county that has |
�
|
entered into an economic development agreement described by |
�
|
Subsection (c-2) shall send to the comptroller information |
�
|
prescribed by the comptroller relating to the agreement that |
�
|
identifies each warehouse subject to the agreement and each retail |
�
|
outlet that, on January 1, 2009, was served by that warehouse. The |
�
|
comptroller shall prescribe the manner in which the information |
�
|
must be provided. The provision of information to the comptroller |
�
|
under this subsection does not affect whether information described |
�
|
by this subsection is confidential or excepted from required public |
�
|
disclosure. This subsection and Subsection (c-2) expire September |
�
|
1, 2014. |
�
|
�������(d)��If the retailer has more than one place of business in |
�
|
this state and Subsections (c) and (c-1) do not apply [neither the
|
�
|
possession of a taxable item is taken at nor shipment or delivery of
|
�
|
the item is made from the retailer's place of business in this
|
�
|
state], the sale is consummated at: |
�
|
�������������(1)��the [retailer's] place of business of the retailer |
�
|
in this state where the order is received; or |
�
|
�������������(2)��if the order is not received at a place of business |
�
|
of the retailer, the place of business from which the retailer's |
�
|
agent or employee who took the order operates. |
�
|
�������SECTION�9.��Subchapter D, Chapter 323, Tax Code, is amended |
�
|
by adding Section 323.3022 to read as follows: |
�
|
�������Sec.�323.3022.��TAX INFORMATION. (a)��In this section, |
�
|
"other local governmental entity" includes any governmental entity |
�
|
created by the legislature that has a limited purpose or function, |
�
|
that has a defined or restricted geographic territory, and that is |
�
|
authorized by law to impose a local sales and use tax the |
�
|
imposition, computation, administration, enforcement, and |
�
|
collection of which is governed by this chapter. |
�
|
�������(b)��Except as otherwise provided by this section, the |
�
|
comptroller on request shall provide to a county or other local |
�
|
governmental entity that has adopted a tax under this chapter: |
�
|
�������������(1)��information relating to the amount of tax paid to |
�
|
the county or other local governmental entity under this chapter |
�
|
during the preceding or current calendar year by each person doing |
�
|
business in the county or other local governmental entity who |
�
|
annually remits to the comptroller state and local sales tax |
�
|
payments of more than $25,000; and |
�
|
�������������(2)��any other information as provided by this section. |
�
|
�������(c)��The comptroller on request shall provide to a county or |
�
|
other local governmental entity that has adopted a tax under this |
�
|
chapter information relating to the amount of tax paid to the county |
�
|
or other local governmental entity under this chapter during the |
�
|
preceding or current calendar year by each person doing business in |
�
|
an area, as defined by the county or other local governmental |
�
|
entity, that is part of: |
�
|
�������������(1)��an interlocal agreement; |
�
|
�������������(2)��a tax abatement agreement; |
�
|
�������������(3)��a reinvestment zone; |
�
|
�������������(4)��a tax increment financing district; |
�
|
�������������(5)��a revenue sharing agreement; |
�
|
�������������(6)��an enterprise zone; |
�
|
�������������(7)��any other agreement, zone, or district similar to |
�
|
those listed in Subdivisions (1)-(6); or |
�
|
�������������(8)��any area defined by the county or other local |
�
|
governmental entity for the purpose of economic forecasting. |
�
|
�������(d)��The comptroller shall provide the information under |
�
|
Subsection (c) as an aggregate total for all persons doing business |
�
|
in the defined area without disclosing individual tax payments. |
�
|
�������(e)��If the request for information under Subsection (c) |
�
|
involves not more than three persons doing business in the defined |
�
|
area who remit taxes under this chapter, the comptroller shall |
�
|
refuse to provide the information to the county or other local |
�
|
governmental entity unless the comptroller receives permission |
�
|
from each of the persons allowing the comptroller to provide the |
�
|
information to the county or other local governmental entity as |
�
|
requested. |
�
|
�������(f)��A separate request for information under this section |
�
|
must be made in writing each year by the county judge or the |
�
|
governing body of the other local governmental entity. |
�
|
�������(g)��Information received by a county or other local |
�
|
governmental entity under this section is confidential, is not open |
�
|
to public inspection, and may be used only for the purpose of |
�
|
economic forecasting, for internal auditing of a tax paid to the |
�
|
county or other local governmental entity under this chapter, or |
�
|
for the purpose described by Subsection (h). |
�
|
�������(h)��Information received by a county or other local |
�
|
governmental entity under Subsection (c) may be used by the county |
�
|
or other local governmental entity to assist in determining revenue |
�
|
sharing under a revenue sharing agreement or other similar |
�
|
agreement. |
�
|
�������(i)��The comptroller may set and collect from a county or |
�
|
other local governmental entity reasonable fees to cover the |
�
|
expense of compiling and providing information under this section. |
�
|
�������(j)��Notwithstanding Chapter 551, Government Code, the |
�
|
commissioners court of a county or the governing body of the other |
�
|
local governmental entity is not required to confer with one or more |
�
|
employees or a third party in an open meeting to receive information |
�
|
or question the employees or third party regarding the information |
�
|
received by the county or other local governmental entity under |
�
|
this section. |
�
|
�������SECTION�10.��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�11.��Sections 321.203 and 323.203, Tax Code, as |
�
|
amended by this Act, take effect immediately if this Act receives a |
�
|
vote of two-thirds of all the members elected to each house, as |
�
|
provided by Section 39, Article III, Texas Constitution. If this |
�
|
Act does not receive the vote necessary for immediate effect, |
�
|
Sections 321.203 and 323.203, Tax Code, as amended by this Act, take |
�
|
effect August 31, 2009. |
�
|
�������SECTION�12.��Except as otherwise provided by this Act, this |
�
|
Act takes effect September 1, 2009. |
�
|
|
�
|
|
� |
� |
� |
� |
______________________________ |
______________________________ |
� |
���President of the Senate |
Speaker of the House����� |
� |
�
|
�������I hereby certify that S.B.�No.�636 passed the Senate on |
�
|
April�21,�2009, by the following vote: Yeas�30, Nays�0; and that |
�
|
the Senate concurred in House amendments on June�1,�2009, by the |
�
|
following vote: Yeas�31, Nays�0. |
�
|
|
� |
� |
______________________________ |
� |
Secretary of the Senate���� |
� |
�
|
�������I hereby certify that S.B.�No.�636 passed the House, with |
�
|
amendments, on May�25,�2009, by the following vote: Yeas�143, |
�
|
Nays�0, one present not voting. |
�
|
|
� |
� |
______________________________ |
� |
Chief Clerk of the House��� |
� |
�
|
|
� |
�
|
Approved: |
�
|
|
�
|
______________________________� |
�
|
������������Date |
�
|
|
�
|
|
�
|
______________________________� |
�
|
����������Governor |