By Barrientos                                          S.B. No. 943
       74R7418 T
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to the imposition, collection, and enforcement of taxes.
    1-3        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-4        SECTION 1.  Subchapter C, Chapter 151, Tax Code is amended by
    1-5  changing Section 151.330 as follows:
    1-6        Sec. 151.330.  Interstate shipments, common carriers, and
    1-7  services across state lines.  (a)  The sale of tangible personal
    1-8  property that under the sales contract is shipped to a point
    1-9  outside this state is exempted from the sales tax imposed by
   1-10  Subchapter C of this chapter if the shipment is made by the seller
   1-11  by means of:
   1-12              (1)  the facilities of the seller,
   1-13              (2)  delivery by the seller to a carrier for shipment
   1-14  to a consignee at a point outside this state; or
   1-15              (3)  delivery by the seller to a forwarding agent for
   1-16  shipment to a location in another state of the United States or its
   1-17  territories or possessions.
   1-18        (b)  The temporary storage of tangible personal property
   1-19  acquired outside this state and then moved into this state is
   1-20  exempted from the use tax imposed by Subchapter D of this chapter
   1-21  if after being moved into this state the property is stored here
   1-22  temporarily, or, the sale of tangible personal property inside this
   1-23  state is exempted from the sales tax imposed by Subchapter C of
   1-24  this chapter if after purchased in this state the property is
    2-1  stored here temporarily, and:
    2-2              (1)  is used solely outside this state; or
    2-3              (2)  is physically attached to or incorporated into
    2-4  other tangible personal property that is used solely outside this
    2-5  state.
    2-6        SECTION 2.  This Act takes effect October 1, 1995.
    2-7        SECTION 3.  The importance of this legislation and the
    2-8  crowded condition of the calendars in both houses create an
    2-9  emergency and an imperative public necessity that the
   2-10  constitutional rule requiring bills to be read on three several
   2-11  days in each house be suspended, and this rule is hereby suspended.