By Stiles                                             H.B. No. 1660
          Substitute the following for H.B. No. 1660:
          By Heflin                                         C.S.H.B. No. 1660
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to sales 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 of the Tax Code is amended by
    1-6  adding a new subsection (e) to read as follows:
    1-7        "(e)  A charitable organization that qualifies for an
    1-8  exemption under subsection (a)(2) of this section may hold
    1-9  fundraising auctions at any time during a calendar year.  Provided,
   1-10  however, that such organization's bona fide chapters may not hold
   1-11  more than one auction per month.  The sale of a taxable item at
   1-12  such auction is exempted from the sales tax imposed by Subchapter C
   1-13  of this chapter.  The storage, use, or consumption of a taxable
   1-14  item acquired at such auction is exempted from the use tax imposed
   1-15  by Subchapter D of this chapter until the item is resold or
   1-16  subsequently transferred."
   1-17        SECTION 2.  The importance of this legislation and the
   1-18  crowded condition of the calendars in both houses create an
   1-19  emergency and an imperative public necessity that the
   1-20  constitutional rule requiring bills to be read on three several
   1-21  days in each house be suspended, and this rule is hereby suspended,
   1-22  and that this Act take effect and be in force from and after its
   1-23  passage, and it is so enacted.