---
type: "Bill"
title: "Relating to the administration and collection of sales and use taxes and certain fees applicable to sales involving marketplace providers."
description: "Relating to the administration and collection of sales and use taxes and certain fees applicable to sales involving marketplace providers."
jurisdiction: "us/states/tx"
legislature: "Texas Legislature"
session: "87"
identifier: "SB 477"
citation: "Texas SB 477 (87)"
classification: ["bill"]
subjects: ["COMPTROLLER OF PUBLIC ACCOUNTS (V2608)", "Taxation--Sales (I0800)"]
status: "enacted"
primary_sponsors: ["Meyer", "Nelson"]
version_count: 5
action_count: 49
vote_count: 1
first_action: "2021-01-27"
last_action: "2021-06-14"
source: "openstates"
source_identifier: "ocd-bill/99a3d9f1-5e17-4413-abf5-7123fd0e006f"
source_url: "ftp://ftp.legis.state.tx.us/bills/87R/billhistory/senate_bills/SB00400_SB00499/SB 477.xml"
source_hash: "2b5b57dcdb7b31ff6aa745536b381fb401b6b949b62fc967a55704b3a489fb0e"
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 477 (87) — Relating to the administration and collection of sales and use taxes and certain fees 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://capitol.texas.gov/tlodocs/87R/billtext/html/SB00477I.HTM)
2. **Engrossed** (committee substitute) — [source](http://capitol.texas.gov/tlodocs/87R/billtext/html/SB00477E.HTM)
3. **House Committee Report** (committee substitute) — [source](http://capitol.texas.gov/tlodocs/87R/billtext/html/SB00477H.HTM)
4. **Senate Committee Report** (committee substitute) — [source](http://capitol.texas.gov/tlodocs/87R/billtext/html/SB00477S.HTM)
5. **Enrolled** (enrolled) — [source](http://capitol.texas.gov/tlodocs/87R/billtext/html/SB00477F.HTM)

## Votes

- passage — **130–15** (pass) · lower

## Sponsors

- Meyer — primary (person)
- Nelson — primary (person)

## Timeline

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

- **2021-01-27** Received by the Secretary of the Senate `filing`
- **2021-01-27** Filed `filing`
- **2021-03-09** Read first time `introduction, reading-1`
- **2021-03-09** Referred to Finance `referral-committee`
- **2021-03-29** Scheduled for public hearing on . . .
- **2021-03-29** Meeting cancelled
- **2021-03-30** Scheduled for public hearing on . . .
- **2021-03-30** Considered in public hearing
- **2021-03-30** Reported favorably w/o amendments `committee-passage-favorable`
- **2021-03-30** Recommended for local & uncontested calendar
- **2021-03-30** Committee report printed and distributed
- **2021-04-09** Placed on local & uncontested calendar
- **2021-04-09** Laid before the Senate
- **2021-04-09** Read 2nd time & passed to engrossment
- **2021-04-09** Vote recorded in Journal
- **2021-04-09** Three day rule suspended
- **2021-04-09** Record vote
- **2021-04-09** Read 3rd time `reading-3`
- **2021-04-09** Passed `passage`
- **2021-04-09** Record vote
- **2021-04-09** Reported engrossed
- **2021-04-12** Received from the Senate `introduction`
- **2021-04-14** Read first time `introduction, reading-1`
- **2021-04-14** Referred to Ways & Means `referral-committee`
- **2021-05-17** Considered in formal meeting
- **2021-05-17** Committee substitute considered in committee
- **2021-05-17** Reported favorably as substituted `committee-passage-favorable`
- **2021-05-19** Comte report filed with Committee Coordinator
- **2021-05-19** Committee report distributed
- **2021-05-20** Committee report sent to Calendars
- **2021-05-20** Considered in Calendars
- **2021-05-23** Placed on General State Calendar
- **2021-05-24** Read 2nd time `reading-2`
- **2021-05-24** Passed to 3rd reading
- **2021-05-25** Read 3rd time `reading-3`
- **2021-05-25** Passed `passage`
- **2021-05-25** Record vote
- **2021-05-25** House passage as amended reported
- **2021-05-28** House amendment(s) laid before the Senate
- **2021-05-28** Read
- **2021-05-28** Senate concurs in House amendment(s)
- **2021-05-28** Record vote
- **2021-05-28** Senate concurs in House amendment(s)-reported
- **2021-05-28** Reported enrolled
- **2021-05-30** Signed in the Senate
- **2021-05-31** Signed in the House
- **2021-06-01** Sent to the Governor `executive-receipt`
- **2021-06-14** Signed by the Governor `executive-signature`
- **2021-06-14** See remarks for effective date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/99a3d9f1-5e17-4413-abf5-7123fd0e006f`. Confidence: reported (aggregated from official Texas legislature records).