89th Legislature, Regular Session
HB 924
Relating to the location where certain sales are consummated for purposes of local sales and use taxes.
Introduced
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- Passed House
- Passed Senate
- To Governor
- Became Law
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89R1181 BEF-D By: Schofield H.B. No. 924 A BILL TO BE ENTITLED AN ACT relating to the location where certain sales are consummated for purposes of local sales and use taxes. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Sections 321.203(e) and (e-1), Tax Code, are amended to read as follows: (e) If Subsections (b), (c), (c-1), and (d) do not apply, a [A] sale of a taxable item is consummated at the location in this state where the item was stored immediately before shipment, delivery, or transfer of possession to the customer [to which the