By Hightower                                          H.B. No. 2455
       74R7295 CBH-D
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to application of the sales and use tax to firewood.
    1-3        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-4        SECTION 1.  Subchapter H, Chapter 151, Tax Code, is amended
    1-5  by adding Section 151.3175 to read as follows:
    1-6        Sec. 151.3175.  FIREWOOD.  Firewood is exempted from the
    1-7  taxes imposed by this chapter.
    1-8        SECTION 2.  This Act takes effect October 1, 1995, and
    1-9  applies to taxes due on or after that date.  Taxes due before that
   1-10  date are governed by the law in effect when the taxes became due,
   1-11  and that law is continued in effect for the collection of taxes due
   1-12  and for civil and criminal enforcement of the liability for those
   1-13  taxes.
   1-14        SECTION 3.  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.