By:  Armbrister                                        S.B. No. 361
                                 A BILL TO BE ENTITLED
                                        AN ACT
    1-1  relating to sales tax exemptions for religious, charitable,
    1-2  educational, and public service organizations.
    1-3        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-4        SECTION 1.  Section 151.310 of the Tax Code is amended by
    1-5  adding a new subsection (e) to read as follows:
    1-6  "(e) A charitable organization that qualifies for an exemption
    1-7  under subsection (a) (2) of this section may hold fundraising
    1-8  auctions at anytime during a calendar year.  The sale of a taxable
    1-9  item at such auction is exempted from the sales tax imposed by
   1-10  Subchapter C of this chapter.  The storage, use, or consumption of
   1-11  a taxable item acquired at such auction is exempted from the use
   1-12  tax imposed by Subchapter D of this chapter until the item is
   1-13  resold or subsequently transferred."
   1-14        SECTION 2.  The importance of this legislation and the
   1-15  crowded condition of the calendars in both houses create an
   1-16  emergency and an imperative public necessity that the
   1-17  constitutional rule requiring bills to be read on three several
   1-18  days in each house be suspended, and this rule is hereby suspended,
   1-19  and that this Act take effect and be in force from and after its
   1-20  passage, and it is so enacted.