---
type: "Bill"
title: "Relating to the administration and collection of sales and use taxes applicable to sales involving marketplace providers."
description: "Relating to the administration and collection of sales and use taxes applicable to sales involving marketplace providers."
jurisdiction: "us/states/tx"
legislature: "Texas Legislature"
session: "86"
identifier: "HB 1525"
citation: "Texas HB 1525 (86)"
classification: ["bill"]
subjects: ["Civil Remedies & Liabilities (I0065)", "Taxation--Sales (I0800)", "COMPTROLLER OF PUBLIC ACCOUNTS (V2608)"]
status: "enacted"
primary_sponsors: ["Burrows", "Nelson"]
version_count: 1
action_count: 53
vote_count: 3
first_action: "2019-02-19"
last_action: "2019-05-24"
source: "openstates"
source_identifier: "ocd-bill/8531e867-2f6e-4227-aead-d69870f4e8e1"
source_url: "ftp://ftp.legis.state.tx.us/bills/86R/billhistory/house_bills/HB01500_HB01599/HB 1525.xml"
source_hash: "87a97c7914a828cf900e6ee0bdfb38809471e11d7c3b1b19ef08b5245208079d"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-tx"]
---

# Texas HB 1525 (86) — Relating to the administration and collection of sales and use taxes applicable to sales involving marketplace providers.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://www.legis.state.tx.us/tlodocs/86R/billtext/html/HB01525I.HTM)

## Votes

- other — **103–3** (fail) · upper
- passage — **103–3** (pass) · lower
- passage — **145–1** (pass) · lower

## Sponsors

- Burrows — primary (person)
- Nelson — primary (person)
- West — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-02-19** Filed `filing`
- **2019-03-04** Read first time `introduction, reading-1`
- **2019-03-04** Referred to Ways & Means `referral-committee`
- **2019-03-13** Considered in public hearing
- **2019-03-13** Testimony taken/registration(s) recorded in committee
- **2019-03-13** Left pending in committee
- **2019-03-20** Considered in public hearing
- **2019-03-20** Committee substitute considered in committee
- **2019-03-20** Reported favorably as substituted `committee-passage-favorable`
- **2019-03-25** Comte report filed with Committee Coordinator
- **2019-03-25** Committee report distributed
- **2019-03-26** Committee report sent to Calendars
- **2019-04-02** Considered in Calendars
- **2019-04-08** Considered in Calendars
- **2019-04-10** Placed on General State Calendar
- **2019-04-10** Read 2nd time `reading-2`
- **2019-04-10** Amended `amendment-passage`
- **2019-04-10** Passed to engrossment as amended
- **2019-04-11** Read 3rd time `reading-3`
- **2019-04-11** Passed `passage`
- **2019-04-11** Record vote
- **2019-04-11** Reported engrossed
- **2019-04-11** Received from the House `introduction`
- **2019-04-15** Read first time `introduction, reading-1`
- **2019-04-15** Referred to Finance `referral-committee`
- **2019-04-24** Considered in public hearing
- **2019-04-25** Reported favorably as substituted `committee-passage-favorable`
- **2019-04-25** Recommended for local & uncontested calendar
- **2019-04-25** Committee report printed and distributed
- **2019-04-29** Co-sponsor authorized
- **2019-05-03** Placed on local & uncontested calendar
- **2019-05-03** Laid before the Senate
- **2019-05-03** Read 2nd time & passed to 3rd reading
- **2019-05-03** Vote recorded in Journal
- **2019-05-03** Three day rule suspended
- **2019-05-03** Record vote
- **2019-05-03** Read 3rd time `reading-3`
- **2019-05-03** Passed `passage`
- **2019-05-03** Record vote
- **2019-05-03** Senate passage as amended reported
- **2019-05-03** Senate Amendments distributed
- **2019-05-03** Senate Amendments Analysis distributed
- **2019-05-10** House concurs in Senate amendment(s)
- **2019-05-10** Record vote
- **2019-05-10** Statement(s) of vote recorded in Journal
- **2019-05-10** Text of Senate Amendment(s)
- **2019-05-10** Reported enrolled
- **2019-05-13** House concurs in Senate amendment(s)-reported
- **2019-05-13** Signed in the House
- **2019-05-14** Signed in the Senate
- **2019-05-14** Sent to the Governor `executive-receipt`
- **2019-05-24** Signed by the Governor `executive-signature`
- **2019-05-24** Effective on . . . . . . . . . . . . . . . `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/8531e867-2f6e-4227-aead-d69870f4e8e1`. Confidence: reported (aggregated from official Texas legislature records).