TX HB924

Changes how the location of a sale is determined for local sales and use tax purposes, shifting from where the item is delivered to the customer to where the item was stored immediately before shipment

Applies to both regular retail sales and marketplace sales made through platforms under Section 151.0242 of the Tax Code

Amends Sections 321.203 and 323.203 of the Tax Code, which govern municipal and county sales tax allocation respectively

Removes previous exceptions for itinerant vendors, out-of-state order processing, and direct supplier shipments that had different sourcing rules

Tax liability accrued before the effective date remains under the former law; the act takes effect September 1, 2025