82nd Texas Legislature, Regular Session, House Bill 590, Chapter 942 Page: 1 of 8
8 pagesView a full description of this legislative document.
Extracted Text
The following text was automatically extracted from the image on this page using optical character recognition software:
H.B. No. 590
1 AN ACT
2 relating to the consummation of sales for purposes of local sales
3 and use taxes and to the reallocation of those taxes.
4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
5 SECTION 1. Section 321.002, Tax Code, is amended to read as
6 follows:
7 Sec. 321.002. DEFINITIONS. (a) In this chapter:
8 (1) "Additional municipal sales and use tax" means
9 only the additional tax authorized by Section 321.101(b).
10 (2) "Municipality" includes any incorporated city,
11 town, or village.
12 (3) "Place of business of the retailer" means an
13 established outlet, office, or location operated by the retailer or
14 the retailer's agent or employee for the purpose of receiving
15 orders for taxable items and includes any location at which three or
16 more orders are received by the retailer during a calendar year. A
17 warehouse, storage yard, or manufacturing plant is not a "place of
18 business of the retailer" unless at last three orders are received
19 by the retailer during the calendar year at the warehouse, storage
20 yard, or manufacturing plant. An outlet, office, facility, or any
21 location that contracts with a retail or commercial business
22 [elanaged in -azttvitcc% etz hich hice hapter-pnlic] to process
23 for that business invoices, purchase orders, [e*] bills of lading
24 or other equivalent records onto which sales tax is added,1
Chapter 942
Upcoming Pages
Here’s what’s next.
Search Inside
This document can be searched. Note: Results may vary based on the legibility of text within the document.
Tools / Downloads
Get a copy of this page or view the extracted text.
Citing and Sharing
Basic information for referencing this web page. We also provide extended guidance on usage rights, references, copying or embedding.
Reference the current page of this Legislative Document.
Texas. Legislature. House of Representatives. 82nd Texas Legislature, Regular Session, House Bill 590, Chapter 942, legislative document, June 17, 2011; [Austin, Texas]. (https://texashistory.unt.edu/ark:/67531/metapth311627/m1/1/: accessed April 28, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.