By: Madla S.B. No. 1033
99S0719/1
A BILL TO BE ENTITLED
AN ACT
1-1 relating to exempting bingo equipment, devices, and supplies from
1-2 the sales tax.
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 151.327 to read as follows:
1-6 Sec. 151.327. BINGO EQUIPMENT. (a) Bingo equipment,
1-7 devices, or supplies purchased by a fraternal, nonprofit, or
1-8 veterans organization, religious society, or other authorized
1-9 organization licensed to conduct a bingo game under Section 13,
1-10 Bingo Enabling Act (Article 179d, Vernon's Texas Civil Statutes),
1-11 are exempted from the taxes imposed by this chapter.
1-12 (b) For the purposes of this section, "bingo equipment,"
1-13 "fraternal organization," "nonprofit organization," "veterans
1-14 organization," "religious society," "authorized organization,"
1-15 "bingo," and "game" have the meanings assigned by Section 2, Bingo
1-16 Enabling Act (Article 179d, Vernon's Texas Civil Statutes).
1-17 SECTION 2. (a) This Act takes effect September 1, 1999.
1-18 (b) The change in law made by this Act applies only to a
1-19 sale of bingo equipment, devices, or supplies that occurs on or
1-20 after the effective date of this Act. A sale of bingo equipment,
1-21 devices, or supplies that occurred before the effective date of
1-22 this Act is covered by the law in effect when the sale occurred,
1-23 and that law is continued in effect for that purpose.
1-24 SECTION 3. The importance of this legislation and the
2-1 crowded condition of the calendars in both houses create an
2-2 emergency and an imperative public necessity that the
2-3 constitutional rule requiring bills to be read on three several
2-4 days in each house be suspended, and this rule is hereby suspended.