By Stiles                                             H.B. No. 1660
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to sales and use tax exemptions for religious, charitable,
    1-3  educational, and public service organizations.
    1-4        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-5        SECTION 1.  Section 151.310, Tax Code, is amended by adding
    1-6  Subsection (e) to read as follows:
    1-7        (e)  A charitable organization that qualifies for an
    1-8  exemption under Subsection (a)(2) may hold fund-raising auctions at
    1-9  any time during a calendar year.  Provided, however, that such
   1-10  organization's bona fide chapters may not hold more than one
   1-11  auction per month.  The sale of a taxable item at such auction is
   1-12  exempted from the sales tax imposed by Subchapter C.  The storage,
   1-13  use, or consumption of a taxable item acquired at such auction is
   1-14  exempted from the use tax imposed by Subchapter D until the item is
   1-15  resold or subsequently transferred.
   1-16        SECTION 2.  The importance of this legislation and the
   1-17  crowded condition of the calendars in both houses create an
   1-18  emergency and an imperative public necessity that the
   1-19  constitutional rule requiring bills to be read on three several
   1-20  days in each house be suspended, and this rule is hereby suspended,
   1-21  and that this Act take effect and be in force from and after its
   1-22  passage, and it is so enacted.