Principle Criteria
Free Enterprise
Property Rights
Personal Responsibility
Limited Government
Individual Liberty
Digest
HB 924 revises the location of sales consummation for local sales and use tax purposes. It specifies that sales are consummated at the location where items are stored before shipment, delivery, or transfer to the customer. This change eliminates provisions for itinerant vendors or transactions involving third-party suppliers. The amendments apply to transactions after September 1, 2025, with existing tax liabilities unaffected.
Author (1)
Contact the Author
Rep. Michael Schofield
Capitol Phone:
(512) 463-0528
Capitol Office:
EXT E2.418
E-Mail:
