SB 853

84(R) - 2015
Senate Finance
Senate Finance
Economic & Small Business Development

Vote Recommendation

  • Neutral
  • Neutral
  • Neutral
  • Positive
  • Neutral


Lois Kolkhorst


Paul Bettencourt

Bill Caption

Relating to the signature requirement for a sales tax permit application filed electronically.

Fiscal Notes

A fiscal note dated April 6, 2015 anticipates no significant fiscal implication to the State or units of local government.

Bill Analysis

Senate Bill 853 would allow that an application for a sales tax permit be signed electronically.

Vote Recommendation Notes

Businesses have to apply for a sales tax permit in order for the sales tax to be collected and for businesses to be able to operate (Sec. 151.202 of the Tax Code).

Currently, the application for this sales tax permit can be filed electronically, but cannot be signed electronically. This means a business that decides to apply electronically still has to provide a handwritten signature, adding a step and time to the electronic filing and processing of the application.

Senate Bill 853 would abolish this additional step by accepting an electronic signature as complying with the requirement of Section 151.202 (b) (5) of the Tax Code. This would make it easier and quicker to apply for a sales tax permit and hence to start operating a business. We support Senate Bill 853.