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.