Relating to the location at which certain sales are consummated for purposes of local sales and use taxes.

HB 134 amends Texas tax code to clarify where certain sales are considered "consummated" for local sales tax purposes. It defines a "place of business" as a physical location receiving three or more orders annually, excluding websites and servers. Small businesses (under 20 employees, $500,000 annual revenue) must collect tax at their principal business location, while larger retailers collect tax where orders are first received in person. The bill directly affects businesses selling taxable items by changing where local sales tax applies.