1-1 By: Stiles (Senate Sponsor - Armbrister) H.B. No. 1660
1-2 (In the Senate - Received from the House April 26, 1993;
1-3 April 27, 1993, read first time and referred to Committee on
1-4 Finance; May 19, 1993, reported adversely, with favorable Committee
1-5 Substitute by the following vote: Yeas 13, Nays 0; May 19, 1993,
1-6 sent to printer.)
1-7 COMMITTEE VOTE
1-8 Yea Nay PNV Absent
1-9 Montford x
1-10 Turner x
1-11 Armbrister x
1-12 Barrientos x
1-13 Bivins x
1-14 Ellis x
1-15 Haley x
1-16 Moncrief x
1-17 Parker x
1-18 Ratliff x
1-19 Sims x
1-20 Truan x
1-21 Zaffirini x
1-22 COMMITTEE SUBSTITUTE FOR H.B. No. 1660 By: Turner
1-23 A BILL TO BE ENTITLED
1-24 AN ACT
1-25 relating to sales and use tax exemptions for religious, charitable,
1-26 educational, and public service organizations.
1-27 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-28 SECTION 1. Section 151.310(c), Tax Code, is amended to read
1-29 as follows:
1-30 (c) An organization that qualifies for an exemption under
1-31 Subsection (a)(1) or (a)(2) of this section, and each bona fide
1-32 chapter of the organization, may hold two <one> tax-free sales or
1-33 auctions during a calendar year and each <the> tax-free sale or
1-34 auction may continue for one day only. The sale of a taxable item
1-35 by a qualified organization or chapter of the organization at a
1-36 tax-free sale or auction is exempted from the sales tax imposed by
1-37 Subchapter C of this chapter. The storage, use or consumption of a
1-38 taxable item acquired from a qualified organization or chapter of
1-39 the organization at a tax-free sale or auction is exempted from the
1-40 use tax imposed by Subchapter D of this chapter until the item is
1-41 resold or subsequently transferred.
1-42 SECTION 2. The importance of this legislation and the
1-43 crowded condition of the calendars in both houses create an
1-44 emergency and an imperative public necessity that the
1-45 constitutional rule requiring bills to be read on three several
1-46 days in each house be suspended, and this rule is hereby suspended,
1-47 and that this Act take effect and be in force from and after its
1-48 passage, and it is so enacted.
1-49 * * * * *
1-50 Austin,
1-51 Texas
1-52 May 19, 1993
1-53 Hon. Bob Bullock
1-54 President of the Senate
1-55 Sir:
1-56 We, your Committee on Finance to which was referred H.B. No. 1660,
1-57 have had the same under consideration, and I am instructed to
1-58 report it back to the Senate with the recommendation that it do not
1-59 pass, but that the Committee Substitute adopted in lieu thereof do
1-60 pass and be printed.
1-61 Montford,
1-62 Chairman
1-63 * * * * *
1-64 WITNESSES
1-65 No witnesses appeared on H.B. No. 1660.