By: Uresti S.B. No. 1713     A BILL TO BE ENTITLED   AN ACT   relating to a study on sales and use tax compliance.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  STUDY OF SALES AND USE TAX COMPLIANCE. (a)  The   comptroller shall conduct a study of methods to increase compliance   with sales and use tax collection and payment requirements under   Chapter 151, Tax Code.          (b)  The study must:                (1)  consider various possible methods to increase   sales and use tax compliance, including:                      (A)  imposing registration or information   reporting requirements on persons who refer purchasers in this   state to out-of-state retailers;                      (B)  requiring retailers to notify purchasers of   use tax payment requirements; and                      (C)  imposing information reporting requirements   for retailers making sales subject to use tax;                (2)  examine actions taken by other states to increase   sales and use tax compliance and the results of those actions;                (3)  include the estimated fiscal impact to this state,   including to small local businesses in this state, of the potential   methods to increase sales and use tax compliance considered in the   study; and                (4)  estimate the information technology costs to this   state associated with the potential methods to increase sales and   use tax compliance considered in the study.          (c)  The comptroller shall consult with the office of the   attorney general regarding the constitutionality of the potential   methods to increase sales and use tax compliance considered in the   study.  The comptroller shall indicate any possible constitutional   issues in the report of the results of the study.          (d)  Not later than December 1, 2018, the comptroller shall   issue a written report of the results of the study under this   section, including recommendations for legislation to increase   compliance with sales and use tax collection and payment   requirements. The comptroller shall post the report on the   comptroller's Internet website and provide notice of the   availability of the report to the members of the legislature.          (e)  This section expires January 1, 2019.          SECTION 2.  EFFECTIVE DATE; CONTINGENCY. (a)  Except as   provided by Subsection (b) of this section, this Act takes effect   September 1, 2017.          (b)  This Act takes effect only if the 85th Legislature   appropriates money specifically for the purpose of implementing   this Act.  If the legislature does not appropriate money   specifically for the purpose of implementing this Act, this Act has   no effect.