Bill

HB 1525

86(R) - 2019
House Ways & Means
Read Bill & Check Bill Status
House Ways & Means
Business, Industry, & Commerce
Taxation

Vote Recommendation

Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral

Author(s)

Dustin Burrows

Bill Caption

Relating to the administration and collection of sales and use taxes applicable to sales involving marketplace providers.

Fiscal Notes

Estimated Two-year Net Impact to General Revenue Related Funds for HB1525, Committee Report 1st House, Substituted: a positive impact of $550,000,000 through the biennium ending August 31, 2021.

Bill Analysis

HB 1525 would impose a number of new reporting and record-keeping requirements for online providers and sellers related to the taxable value of items sold in the online marketplace.  An online marketplace provider could be exempted from liability for violating these requirements if they can demonstrate good faith reliance on insufficient information provided by an online marketplace seller. 

Vote Recommendation Notes

Texas Action remains neutral on HB 1525. This legislation is a response to the South Dakota vs. Wayfair court decision, and it would seek to simplify the online sales tax collection and remittance process in accordance with that decision.