Texas 89th Legislature, Regular Session Status: Introduced

HB 134 — Relating to the location at which certain sales are consummated for purposes of local sales and use taxes.

Last action — Considered in Calendars

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  1. 1
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 89th Legislature, Regular Session. It reached “Introduced” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Relating to the location at which certain sales are consummated for purposes of local sales and use taxes.

Bill Text

We don't have the full text on file for this bill yet.

Read HB 134 on the official Texas source →

How this bill changes current law

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Compared against the Texas statutes as published AI-generated reading aid — verify against the official bill.

This bill amends 5 section(s) of the Texas statutes: Section 321.002(a)(3)(A), Tax Code, Section 321.002(a), Tax Code, Section 321.203, Tax Code, Section 323.203, Tax Code, Section 323.203(a), Tax Code.

  • Section 321.002(a)(3)(A), Tax Code

    The term does not include a computer server, Internet protocol address, domain name, website, or software application.

    amended

  • Section 321.002(a), Tax Code

    "Active economic development agreement" means an agreement under Chapter 380, 381, 504, or 505, Local Government Code, under which the local government made payments on or before January 1, 2025, based on local sales and use tax collections. (1-a) (1-b) "Affiliated group" has the meaning assigned by Section 171.0001. (4) "Principal business location" means the business location where the decision makers of a business conduct the daily affairs of the organization. (5) "Small business" means a sales tax permit holder that has: (A) its principal business location in this state; (B) not more than 20 employees, including all employees of each member of an affiliated group that includes the permit holder; and (C) total combined gross receipts from the sale of tangible personal property and services in the preceding 12 calendar months of less than $500,000, including the gross receipts of each member of an affiliated group that includes the permit holder.

    amended

  • Section 321.203, Tax Code

    If a retailer has only one place of business in this state, all of the retailer's retail sales of taxable items are consummated at that place of business except as provided by Subsection (e) If a retailer has more than one place of business in this state, each the first first the retailer has more than one place of business in this state and Subsection (c) does place of business of the retailer in this state: (1) from which the retailer ships or delivers the item, if the retailer ships or delivers the item to a point designated by the purchaser or lessee; or (2) where the purchaser or lessee takes possession of and removes the item, if the purchaser or lessee takes possession of and removes the item from a place of business of the retailer the retailer has more than one place of business in this state and or → Except as otherwise provided by this section, the sale of a taxable item by a small business is consummated at the principal business location of the small business Each a other than a small business Subsections (b) and (c) do location in this state to which the item is shipped or delivered or at which possession is taken by the purchaser (b), , (p), or (q), (o) An order is received at the location where all of the information from the purchaser necessary to determine whether the order can be accepted has been received by or on behalf of the seller. The order is not received at a location where the order is subsequently accepted, completed, or fulfilled. (p) A retailer that has an active economic development agreement with a municipality and has a single place of business in this state that is within the municipality may elect to collect and report the sales tax authorized by this chapter based on the location of the retailer's single place of business. An election under this subsection is binding on the retailer and the purchaser. This subsection expires December 31, 2030. (q) A retailer that has an active economic development agreement with a municipality may elect to collect and report the sales tax authorized by this chapter based on the location of the retailer within the municipality from which an item is shipped directly to the purchaser or the purchaser's designee. An election under this subsection is binding on the retailer and the purchaser. This subsection expires December 31, 2030.

    amended

  • Section 323.203, Tax Code

    : CERTAIN PROVISIONS OF MUNICIPAL SALES AND USE TAX APPLICABLE

    amended

  • Section 323.203(a), Tax Code

    A sale of a taxable item occurs within the county in which the sale is consummated. A sale is consummated as provided by this section regardless of the place where transfer of title or possession occurs → Sections 321.002 and 321.203 apply to the taxes authorized by this chapter in the same manner as those sections apply to the taxes authorized under Chapter 321

    amended

Action History

  1. Considered in Calendars

  2. Committee report sent to Calendars

  3. Committee report distributed

  4. Comte report filed with Committee Coordinator

  5. Reported favorably as substituted

  6. Committee substitute considered in committee

  7. Considered in formal meeting

  8. Left pending in committee

  9. Testimony taken/registration(s) recorded in committee

  10. Considered in public hearing

  11. Scheduled for public hearing on . . .

  12. Referred to Ways & Means

  13. Read first time

  14. Filed

Sponsors

Sponsorship breakdown

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1 sponsors · 2 co-sponsors · 181 not signed on

Sponsors (1)

Co-sponsors (2)

Not signed on (181)

181 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation technology
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does HB 134 do?
Relating to the location at which certain sales are consummated for purposes of local sales and use taxes.
Who sponsors HB 134?
HB 134 is sponsored by Morgan Meyer, Giovanni Capriglione, and Candy Noble.
What is the current status of HB 134?
This bill died with 89th Legislature, Regular Session. It reached “Introduced” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track HB 134?
Track HB 134 free on One Click Politics — get push/email alerts when it moves.

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Last checked for changes 4 months ago · updated continuously

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