Bill > HB924

This bill modifies the Texas Tax Code to change how sales are considered "consummated" for local sales and use tax purposes. Specifically, the bill replaces existing complex rules about sales location with a simpler standard that considers a sale to be consummated at the location where the item was stored immediately before shipment, delivery, or transfer of possession to the customer. This change applies to both general retail sales and sales made through online marketplaces. The bill eliminates previous detailed conditions related to retailers without a business in the state, purchase order origins, and direct supplier shipments. The changes will not affect tax liabilities that accrued before the bill's effective date, which is set for September 1, 2025. By standardizing the location determination for sales tax, the bill aims to simplify tax reporting and potentially provide more clarity for businesses and tax authorities about where sales taxes should be collected and remitted.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB924