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A BILL TO BE ENTITLED
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AN ACT
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relating to a presumption that certain retailers are engaged in |
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business in this state for the purpose of the use tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.107, Tax Code, is amended by adding |
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Subsections (d) and (e) to read as follows: |
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(d) For the purpose of this subchapter and in relation to |
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the use tax, there is a rebuttable presumption that a retailer is |
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engaged in business in this state if the retailer: |
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(1) enters into an agreement with a person who is a |
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resident of this state under which the resident receives a |
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commission or other consideration for directly or indirectly |
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referring potential customers to the retailer by any means, |
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including by a link on an Internet website; and |
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(2) during the previous four calendar quarters |
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received at least $10,000 in cumulative gross receipts from sales |
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to consumers located in this state who were referred to the retailer |
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by residents under agreements described by Subdivision (1). |
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(e) The presumption under Subsection (d) may be rebutted by |
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proof that the resident with whom the retailer has an agreement |
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described by Subsection (d)(1) did not engage in any solicitation |
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in this state on behalf of the retailer that would satisfy the nexus |
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requirement of the United States Constitution during the period |
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described by Subsection (d)(2). |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect September 1, 2011. |