TX SB2836

Allows a retailer's location that qualified as a "place of business" under the law effective August 31, 2019, to remain classified as such for the duration of an existing economic development agreement with a municipality

Applies to economic development agreements entered into on or before August 31, 2019, under Local Government Code Chapters 380, 504, or 505

Sales of taxable items would continue to be consummated at that place of business under the pre-September 2019 rules for the term of the agreement, affecting which municipality receives the sales tax revenue

Requires the Comptroller of Public Accounts to adopt implementing rules by October 1, 2025

Takes effect immediately with a two-thirds vote of both legislative chambers, otherwise September 1, 2025