Bill Text: TX SB1053 | 2023-2024 | 88th Legislature | Comm Sub
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the definition of marketplace seller for purposes of sales and use taxes.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Engrossed - Dead) 2023-04-14 - Referred to Ways & Means [SB1053 Detail]
Download: Texas-2023-SB1053-Comm_Sub.html
Bill Title: Relating to the definition of marketplace seller for purposes of sales and use taxes.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Engrossed - Dead) 2023-04-14 - Referred to Ways & Means [SB1053 Detail]
Download: Texas-2023-SB1053-Comm_Sub.html
By: Hughes | S.B. No. 1053 | |
(In the Senate - Filed February 21, 2023; March 3, 2023, | ||
read first time and referred to Committee on Finance; | ||
April 4, 2023, reported favorably by the following vote: Yeas 17, | ||
Nays 0; April 4, 2023, sent to printer.) | ||
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relating to the definition of marketplace seller for purposes of | ||
sales and use taxes. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 151.0242(a)(3), Tax Code, is amended to | ||
read as follows: | ||
(3) "Marketplace seller" means a seller, other than | ||
the marketplace provider or its affiliate as defined by Section | ||
1.002, Business Organizations Code, who makes a sale of a taxable | ||
item through a marketplace. | ||
SECTION 2. 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 3. This Act takes effect September 1, 2023. | ||
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