Vote Smart's Synopsis:

Vote to pass a bill that requires companies to charge sales tax when people shop from online stores.

Highlights:

• Defines "video service", as the provision of video programming provided through wireline facilities located at least in part in the public right-of-way without regard to delivery technology, including internet protocol technology whether provided as part of a tier, on-demand, or a per-channel basis. This definition includes cable service but does not include any video programming provided by a commercial mobile service provider or any video programming provided solely as part of and via a service that enables users to access content, information, electronic mail, or other services offered over the public internet (Sec. 32.310-14).

• Requires the Department of Revenue to create and maintain a mapping feature on its official public website that displays sales and use tax information of political subdivisions of this state that have taxing authority, including the current tax rate for each sale and use tax imposed and collected. Such display will have the option to showcase the borders and jurisdiction of the following political subdivisions on a map of the state to the extent that such political subdivisions collect sales or use tax (Sec. 32.310-1):

• Ambulance districts;

• Community improvement districts;

• Fire protection districts;

• Levee districts;

• Library districts;

• Neighborhood improvement districts;

• Port authority districts;

• Tax increment financing districts;

• Transportation development districts;

• School districts; or

• Any other political subdivision that imposes a sales or use tax within its borders and jurisdiction.

• Exempts the following from being described as “gross revenues” (Sec. 32.310-6.b):

• Discounts, refunds, and other price adjustments that reduce the amount of compensation received by an entity holding a video service authorization;

• Uncollectibles;

• Late payment fees;

• Amounts billed to video service subscribers to recover taxes, fees, or surcharges imposed on video service subscribers or video service providers in connection with the provision of video services, including the video service provider fee authorized by this section;

• Fees or other contributions for PEG or I-Net support; or

• Charges for services other than video service that are aggregated or bundled with amounts billed to video service subscribers, if the entity holding a video service authorization reasonably can identify such charges on books and records kept in the regular course of business or by other reasonable means;

• Prohibits a franchisee entity or any other political subdivision from demanding any additional fees, licenses, gross receipt taxes, or charges on the provision of video services by a video service provider and demanding the use of any other calculation method (Sec. 67.2680-3).

• Prohibits the relief from liability provided to a marketplace facilitator from exceed the following percentage of the total sales and use tax due on retail sales facilitated by the marketplace facilitator for marketplace sellers and sourced to this state during a calendar year, excluding any retail sales made directly by the marketplace facilitator or its affiliates (Sec. 144.637-4):

• For retail sales made or facilitated during the 2022 calendar year, 4%;

• For retail sales made or facilitated during the 2023 calendar year, 2%;

• For retail sales made or facilitated during the 2024 calendar year, 1%; and

• For retail sales made or facilitated on or after January 1, 2025, 0%.

• Authorizes any county or municipality with an existing local use tax enacted before January 1, 2022, to keep such existing local use tax at a rate not to exceed the rate enacted as of January 1, 2022 (Sec. 144.752-3).

Full Bill Text