82nd Texas Legislature, Regular Session, House Bill 590, Chapter 942 Page: 2 of 8
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H.B. No. 590
1 including an office operated for the purpose of buying and selling
2 taxable goods to be used or consumed by the retail or commercial
3 business, is not a "place of business of the retailer" if the
4 comptroller determines that the outlet, office, facility, or
5 location functions or exists to avoid the tax imposed by this
6 chapter or to rebate a portion of the tax imposed by this chapter to
7 the contracting business. Notwithstanding any other provision of
8 this subdivision, a kiosk is not a "place of business of the
9 retailer." In this subdivision, "kiosk" means a small stand-alone
10 area or structure that:
11 (A) is used solely to display merchandise or to
12 submit orders for taxable items from a data entry device, or both;
13 (B) is located entirely within a location that is
14 a place of business of another retailer, such as a department store
15 or shopping mall; and
16 (C) at which taxable items are not available for
17 immediate delivery to a customer.
18 (b) Words used in this chapter and defined by Chapter 151
19 have the meanings assigned by Chapter 151.
20 SECTION 2. Subchapter F, Chapter 321, Tax Code, is amended
21 by adding Section 321.510 to read as follows:
22 Sec. 321. 510. REALLOCATION OF MUNICIPAL OR LOCAL
23 GOVERNMENTAL ENTITY TAX REVENUE. (a) In this section, "local
24 governmental entity" includes any governmental entity created by
25 the legislature that has a limited purpose or function, that has a
26 defined or restricted geographic territory, and that is authorized2
27 by law to impose a local sales and use tax the imposition,
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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/m1/2/: accessed April 28, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.