By: Carona H.B. No. 11
73R1187 DAK-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the sales tax on wrapping, packing, or packaging
1-3 supplies used in laundry, cleaning, and garment personal services.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 151.302(c), Tax Code, is amended to read
1-6 as follows:
1-7 (c) Internal or external wrapping, packing, and packaging
1-8 supplies used by a person in wrapping, packing, or packaging
1-9 tangible personal property or in the performance of a service for
1-10 the purpose of furthering the sale of the tangible personal
1-11 property or the service and <may not be> purchased by a <the>
1-12 person for resale are not exempted by this section unless the
1-13 wrapping, packing, or packaging supplies are used in providing
1-14 laundry, cleaning, and garment personal services.
1-15 SECTION 2. (a) This Act takes effect on the first day of
1-16 the first calendar quarter beginning on or after the day that this
1-17 Act becomes law.
1-18 (b) The change in law made by this Act does not affect taxes
1-19 imposed before the effective date of this Act, and the law in
1-20 effect before the effective date of this Act is continued in effect
1-21 for purposes of the liability for and collection of those taxes.
1-22 SECTION 3. The importance of this legislation and the
1-23 crowded condition of the calendars in both houses create an
1-24 emergency and an imperative public necessity that the
2-1 constitutional rule requiring bills to be read on three several
2-2 days in each house be suspended, and this rule is hereby suspended,
2-3 and that this Act take effect and be in force according to its
2-4 terms, and it is so enacted.