H.B. No. 3103

AN ACT relating to the jurisdiction of this state to tax tangible personal property that is used continually in this state. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 11.01, Tax Code, is amended by adding Subsection (e) to read as follows:

(e) For purposes of Subsection (c)(3), the property is considered to be used continually, whether regularly or irregularly, in this state, if the property is used in this state three or more times on regular routes or for three or more completed assignments occurring in close succession throughout the year. For purposes of this subsection, a series of events are considered to occur in close succession throughout the year if they occur in the sequence within a short period at intervals from the beginning to the end of the year.

SECTION 2. The amendments made by this Act are a clarification of existing law and do not imply that existing law may be construed as inconsistent with the law as amended by this Act.

SECTION 3. This Act takes effect immediately if it receives a vote of two-thirds of all the members elected to each house, as provided by Section 39, Article III, Texas Constitution. If this Act does not receive the vote necessary for immediate effect, this Act takes effect September 1, 2017.

______________________________                                                                                                                                  ______________________________ President of the Senate                Speaker of the House                                                                                                                                                                                                  

I certify that H.B. No. 3103 was passed by the House on May 9, 2017, by the following vote: Yeas 145, Nays 1, 1 present, not voting.

                                                                                                                                                                                                                                                          ______________________________ Chief Clerk of the House

I certify that H.B. No. 3103 was passed by the Senate on May 24, 2017, by the following vote: Yeas 31, Nays 0.

                                                                                                                                                                                                                                                          ______________________________ Secretary of the Senate

APPROVED:   _____________________ Date

                     _____________________ Governor