Bill Text: TX HB2626 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to the imposition of the use tax on tangible personal property purchased in another state and transferred to an affiliate of the purchaser before being brought into this state for storage, use, or other consumption.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Engrossed - Dead) 2021-05-10 - Referred to Finance [HB2626 Detail]
Download: Texas-2021-HB2626-Introduced.html
87R5764 SMT-F | ||
By: Noble | H.B. No. 2626 |
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relating to the imposition of the use tax on tangible personal | ||
property purchased in another state and transferred to an affiliate | ||
of the purchaser before being brought into this state for storage, | ||
use, or other consumption. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 151.101(a), Tax Code, is amended to read | ||
as follows: | ||
(a) A tax is imposed on the storage, use, or other | ||
consumption in this state of a taxable item purchased [ |
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SECTION 2. The heading to Section 151.105, Tax Code, is | ||
amended to read as follows: | ||
Sec. 151.105. IMPORTATION FOR STORAGE, USE, OR CONSUMPTION | ||
PRESUMED; IMPOSITION OF TAX ON IMPORTED PROPERTY. | ||
SECTION 3. Section 151.105, Tax Code, is amended by | ||
amending Subsection (a) and adding Subsections (c) and (d) to read | ||
as follows: | ||
(a) Tangible personal property that is shipped or brought | ||
into this state by a purchaser or by an affiliate of the purchaser | ||
is presumed, in the absence of evidence to the contrary, to have | ||
been purchased [ |
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in this state. | ||
(c) The tax under Section 151.101 is imposed on the sales | ||
price paid by the purchaser of tangible personal property that is | ||
shipped or brought into this state by an affiliate of the purchaser. | ||
(d) For purposes of this section, "affiliate" means an | ||
entity that would be classified as a member of the purchaser's | ||
affiliated group under Section 171.0001. | ||
SECTION 4. 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 5. This Act takes effect September 1, 2021. |