Highlights 77th Texas Legislature - Senate

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77 th Texas Legislature
Authorizes the comptroller to waive penalty and interest imposed on a delinquent property if the holder
delivering the property was required to deliver the property: on or before November 1, 1997, if the property
is personal property, property held by financial institutions, or mineral proceeds that are presumed
abandoned; or on a specified date after November 1, 1997, but before June 1, 1998, if the property is the
contents of a safe deposit box.
Multi-State Agreement for a Simplified Sales/Use Tax System - H.B. 1845
by Representative Oliveira
Senate Sponsor: Senator Van de Putte
Makes a legislative finding that a simplified sales and use tax system will reduce and eventually eliminate
the burden and costs of collection for all vendors. It also finds that the State of Texas should participate in
multi-state discussions to simplify and modernize sales and use tax administration to reduce the burden of
tax compliance for all sellers and for all types of commerce.
Authorizes the comptroller to enter into multi-state discussions and directs the comptroller to participate in
the development of the Streamlined Sales and Use Tax Agreement (agreement) with other states to
simplify and modernize sales and use tax administration.
Requires, among other things, that the agreement establish uniform standards for the sourcing of
transactions to the different jurisdictions, the administration of exempt sales, and for sales and use tax
returns and remittances. Also requires that the agreement provide for a central, electronic, registration
system that allows a seller to register to collect and remit sales and use taxes for all signatory states.
No Property Tax on Travel Trailers - H.B. 2076
by Representative Flores
Senate Sponsor: Senator Lucio
Travel trailers are subject to a sales tax, but were not subject to real property taxes until two recent
opinions by the Attorney General of Texas regarding ad valorem taxation on travel trailers.
Provides that travel trailers that are less than 400 square feet in area and are designed primarily for use as
temporary living quarters in connection with recreational, camping, travel, or seasonal use and not as a
permanent dwelling are exempt from ad valorem taxation.
Cigarette Tax and Penalties for Contraband Exported Cigarettes - H.B. 2378
by Representative Kuempel
Senate Sponsor: Senator Armbrister
Prohibits cigarettes not in compliance with federal laws and regulations relating to ingredients, importation,
and previous exportation from receiving a state cigarette tax stamp. Violation regarding the affixing of tax
Senate Research Center 299