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.