Monitoring the SessionSB 2836
Died in committee
THE TEXT
…“retailer and a municipality on or before August 31, 2019, remains a”…
Bill text, introduced version (I)
The benefit goes only to retailers and cities that signed incentive deals before a fixed 2019 date. They are shielded from later changes to sales-tax sourcing rules that apply to everyone else.
Carve-outInitial review · graded Oct 19, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade
relating to the location where certain sales are consummated for the purpose of municipal sales and use taxes.
Caption from analyzed text · version I.
Deals signed by August 31, 2019 keep the old rules. Everyone else gets the changes.
The bill lets retailers keep the old rules for where their sales count for city sales tax if they signed an economic development deal with a city on or before August 31, 2019. It touches those retailers, the cities that signed the deals, and other cities that would otherwise collect the local sales tax. For the life of each old deal, the sale stays credited to the location named under the 2019 rules, and the comptroller must write rules by October 1, 2025.
Labels: ZOMBIE BILL. Died 2 times: 88R SB 333 (Died in committee) and this bill (Died in committee). Checked against 88R only.BACK FROM THE DEAD. Same text as a bill filed before that died: 88R SB 333 (Died in committee). Filed in 2 sessions, counting this one. Checked against 88R only.TRY NO. 2. Filed in 2 sessions: 88R and 89R. Checked against 88R only.NEVER GOT A HEARING. Filed Mar 14, 2025 and referred to the Senate Finance committee. No public hearing. The bill died.
89R-SB2836 · 2025-03-14
relating to the location where certain sales are consummated for the purpose of municipal sales and use taxes.
Deals signed by August 31, 2019 keep the old rules. Everyone else gets the changes.
The bill lets retailers keep the old rules for where their sales count for city sales tax if they signed an economic development deal with a city on or before August 31, 2019. It touches those retailers, the cities that signed the deals, and other cities that would otherwise collect the local sales tax. For the life of each old deal, the sale stays credited to the location named under the 2019 rules, and the comptroller must write rules by October 1, 2025.
[x] CARVE-OUTanalysis confidence 60%
THE TEXT
…“retailer and a municipality on or before August 31, 2019, remains a”…
Bill text, introduced version (I)
The benefit goes only to retailers and cities that signed incentive deals before a fixed 2019 date. They are shielded from later changes to sales-tax sourcing rules that apply to everyone else.
No fiscal note in the loaded record.
Beats not yet reviewed.
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CAMPAIGN PAID FOR BY
Donors report through Texans for Charles Schwertner.
Not tied to this bill.
The author's campaign account only. Own money and internal transfers are separate on the member page.
Derived itemized flow · Jul 1, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
MoneyMissing data does not establish zero giving. Display amounts are rounded.
No floor vote loaded for this bill.
No fiscal note in the loaded record.
Analysis of text version I by claude-opus-5-5, Oct 19, 2026, against the published rubric.
Filed 2 times: 88R and 89R. Checked against 88R only.
by Sen. Schwertner, same lead author · Died in committee · same text
Introduced textLast action, Feb 15, 2023: Referred to Finance
Relating to the location where certain sales are consummated for the purpose of municipal sales and use taxes.
Caption, 88R bill history
Texas Senate · Filed Mar 14, 2025
04/07/2025 S Referred to Finance
Texas Legislature Online · Introduced
Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.
Senate committee · Finance · Final status: Died in committee
Business & Commerce--General
City Government--Finance
Economic & Industrial Development--General
Electronic Information Systems
Taxation--Sales
COMPTROLLER OF PUBLIC ACCOUNTS
The text as introduced · 244 words
89R19620 SRA-F By: Schwertner S.B. No. 2836 A BILL TO BE ENTITLED AN ACT relating to the location where certain sales are consummated for the purpose of municipal sales and use taxes. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 321.203, Tax Code, is amended by adding Subsection (o) to read as follows: (o) Notwithstanding any other law, a location that under the law in effect on August 31, 2019, was a place of business of the retailer for purposes of an economic development agreement under Chapter 380, 504, or 505, Local Government Code, entered into by a retailer and a municipality on or before August 31, 2019, remains a place of business of the retailer for the term of the agreement. During the term of the agreement, the sale of a taxable item is consummated at that place of business if the sale would have been consummated at that place of business under the law in effect on August 31, 2019. SECTION 2. The comptroller of public accounts shall adopt rules implementing Section 321.203(o), Tax Code, as added by this Act, not later than October 1, 2025. 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, 2025.