H.B. No. 1660
    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(c), Tax Code, is amended to read
    1-6  as follows:
    1-7        (c)  An organization that qualifies for an exemption under
    1-8  Subsection (a)(1) or (a)(2) of this section, and each bona fide
    1-9  chapter of the organization, may hold two <one> tax-free sales
   1-10  <sale> or auctions <auction> during a calendar year and each <the>
   1-11  tax-free sale or auction may continue for one day only.  The sale
   1-12  of a taxable item by a qualified organization or chapter of the
   1-13  organization at a tax-free sale or auction is exempted from the
   1-14  sales tax imposed by Subchapter C of this chapter.  The storage,
   1-15  use, or consumption of a taxable item acquired from a qualified
   1-16  organization or chapter of the organization at a tax-free sale or
   1-17  auction is exempted from the use tax imposed by Subchapter D of
   1-18  this chapter  until the item is resold or subsequently transferred.
   1-19        SECTION 2.  The importance of this legislation and the
   1-20  crowded condition of the calendars in both houses create an
   1-21  emergency and an imperative public necessity that the
   1-22  constitutional rule requiring bills to be read on three several
   1-23  days in each house be suspended, and this rule is hereby suspended,
   1-24  and that this Act take effect and be in force from and after its
    2-1  passage, and it is so enacted.