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

HB 924 amends Texas tax code to clarify where certain sales are considered "consummated" for local sales and use tax purposes. It specifies that for online sales by marketplace sellers (like Amazon or eBay) and specific types of remote vendors, the sale is deemed to occur at the location in Texas where the item was stored before shipment - not where the customer receives it. This directly affects online retailers, marketplace platforms, and local governments that collect sales tax. The change ensures local tax jurisdiction aligns with the physical storage location of goods prior to shipping, streamlining tax collection for digital and remote transactions.