Texas HB924 amends sales tax law to determine the location of sales for tax purposes based on item storage before shipment.

Texas HB924 modifies the Texas Tax Code to clarify where sales are considered consummated for local sales and use tax purposes. Specifically, it states that a sale is consummated at the location in Texas where the item was stored immediately before shipment, delivery, or transfer of possession to the customer. This applies unless other specific conditions are met, such as the retailer having no place of business in Texas or the item being shipped directly from the supplier to the purchaser.

Texas HB924 amends sales tax law to determine the location of sales for tax purposes based on item storage before shipment.

Texas HB924 modifies the Texas Tax Code to clarify where sales are considered consummated for local sales and use tax purposes. Specifically, it states that a sale is consummated at the location in Texas where the item was stored immediately before shipment, delivery, or transfer of possession to the customer. This applies unless other specific conditions are met, such as the retailer having no place of business in Texas or the item being shipped directly from the supplier to the purchaser.