89th Legislature, Regular Session
SB 2836
Relating to the location where certain sales are consummated for the purpose of municipal sales and use taxes.
Introduced
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- Passed Senate
- Passed House
- To Governor
- Became Law
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89R19620 SRA-F By: Schwertner S.B. No. 2836 A BILL TO BE ENTITLED AN ACT relating to the location where certain sales are consummated for the purpose of municipal sales and use taxes. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 321.203, Tax Code, is amended by adding Subsection (o) to read as follows: (o) Notwithstanding any other law, a location that under the law in effect on August 31, 2019, was a place of business of the retailer for purposes of an economic development agreement under Chapter 380, 504, or 505, Local Government Code, entered into by a