Texas SB2836 amends the Tax Code to maintain certain business locations as places of business for sales tax purposes under specific economic.

Texas SB2836 amends the Tax Code by adding a new subsection to Section 321.203. This change ensures that a location that was a place of business for a retailer under an economic development agreement as of August 31, 2019, remains a place of business for the duration of the agreement. The sale of taxable items is considered consummated at that location if it would have been under the law in effect on August 31, 2019. The comptroller of public accounts must adopt rules implementing this change by October 1, 2025.

Texas SB2836 amends the Tax Code to maintain certain business locations as places of business for sales tax purposes under specific economic.

Texas SB2836 amends the Tax Code by adding a new subsection to Section 321.203. This change ensures that a location that was a place of business for a retailer under an economic development agreement as of August 31, 2019, remains a place of business for the duration of the agreement. The sale of taxable items is considered consummated at that location if it would have been under the law in effect on August 31, 2019. The comptroller of public accounts must adopt rules implementing this change by October 1, 2025.