---
type: "Bill"
title: "Relating to the date by which a seller must provide resale and exemption certificates to the comptroller in connection with a sales and use tax audit."
description: "Relating to the date by which a seller must provide resale and exemption certificates to the comptroller in connection with a sales and use tax audit."
jurisdiction: "us/states/tx"
legislature: "Texas Legislature"
session: "87"
identifier: "SB 296"
citation: "Texas SB 296 (87)"
classification: ["bill"]
subjects: ["AUDITS & AUDITORS (S4334)", "COMPTROLLER OF PUBLIC ACCOUNTS (V2608)", "Taxation--Sales (I0800)"]
status: "enacted"
primary_sponsors: ["Button", "Perry"]
version_count: 5
action_count: 44
vote_count: 1
first_action: "2021-01-07"
last_action: "2021-06-07"
source: "openstates"
source_identifier: "ocd-bill/04a651c2-0f57-4bb0-96a7-685fe494510a"
source_url: "ftp://ftp.legis.state.tx.us/bills/87R/billhistory/senate_bills/SB00200_SB00299/SB 296.xml"
source_hash: "ca09c05e0fc6aa0b9a8e8a5e67bd46c1a7fd350ff8bc9f3790c229a506630e3a"
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 SB 296 (87) — Relating to the date by which a seller must provide resale and exemption certificates to the comptroller in connection with a sales and use tax audit.

## Version chain

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

1. **Introduced** (filed) — [source](http://capitol.texas.gov/tlodocs/87R/billtext/html/SB00296I.HTM)
2. **Engrossed** (committee substitute) — [source](http://capitol.texas.gov/tlodocs/87R/billtext/html/SB00296E.HTM)
3. **House Committee Report** (committee substitute) — [source](http://capitol.texas.gov/tlodocs/87R/billtext/html/SB00296H.HTM)
4. **Senate Committee Report** (committee substitute) — [source](http://capitol.texas.gov/tlodocs/87R/billtext/html/SB00296S.HTM)
5. **Enrolled** (enrolled) — [source](http://capitol.texas.gov/tlodocs/87R/billtext/html/SB00296F.HTM)

## Votes

- passage — **146–0** (pass) · lower

## Sponsors

- Button — primary (person)
- Perry — primary (person)

## Timeline

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

- **2021-01-07** Received by the Secretary of the Senate `filing`
- **2021-01-07** Filed `filing`
- **2021-03-03** Read first time `introduction, reading-1`
- **2021-03-03** Referred to Finance `referral-committee`
- **2021-04-19** Scheduled for public hearing on . . .
- **2021-04-19** Considered in public hearing
- **2021-04-19** Testimony taken in committee
- **2021-04-21** Reported favorably as substituted `committee-passage-favorable`
- **2021-04-21** Recommended for local & uncontested calendar
- **2021-04-21** Committee report printed and distributed
- **2021-04-26** Placed on intent calendar
- **2021-04-29** Placed on local & uncontested calendar
- **2021-04-29** Laid before the Senate
- **2021-04-29** Read 2nd time & passed to engrossment
- **2021-04-29** Vote recorded in Journal
- **2021-04-29** Three day rule suspended
- **2021-04-29** Record vote
- **2021-04-29** Read 3rd time `reading-3`
- **2021-04-29** Passed `passage`
- **2021-04-29** Record vote
- **2021-04-29** Reported engrossed
- **2021-04-29** Received from the Senate `introduction`
- **2021-05-04** Read first time `introduction, reading-1`
- **2021-05-04** Referred to Ways & Means `referral-committee`
- **2021-05-10** Considered in public hearing
- **2021-05-10** Testimony taken/registration(s) recorded in committee
- **2021-05-10** Reported favorably w/o amendment(s) `committee-passage`
- **2021-05-14** Comte report filed with Committee Coordinator
- **2021-05-14** Committee report distributed
- **2021-05-17** Committee report sent to Calendars
- **2021-05-17** Considered in Calendars
- **2021-05-20** Placed on General State Calendar
- **2021-05-20** Read 2nd time `reading-2`
- **2021-05-20** Passed to 3rd reading
- **2021-05-23** Read 3rd time `reading-3`
- **2021-05-23** Passed `passage`
- **2021-05-23** Record vote
- **2021-05-24** House passage reported
- **2021-05-24** Reported enrolled
- **2021-05-24** Signed in the Senate
- **2021-05-24** Signed in the House
- **2021-05-24** Sent to the Governor `executive-receipt`
- **2021-06-07** Signed by the Governor `executive-signature`
- **2021-06-07** Effective immediately `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/04a651c2-0f57-4bb0-96a7-685fe494510a`. Confidence: reported (aggregated from official Texas legislature records).