By Jones of Lubbock                                    H.B. No. 646
         77R2871 GJH-F                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to an exemption from sales and use tax for certain bingo
 1-3     equipment.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended by
 1-6     adding Section 151.3105 to read as follows:
 1-7           Sec. 151.3105.  BINGO EQUIPMENT. Bingo equipment, as defined
 1-8     by Section 2001.002, Occupations Code, is exempted from the taxes
 1-9     imposed by this chapter if the bingo equipment is:
1-10                 (1)  purchased by an organization licensed to conduct
1-11     bingo under Chapter 2001, Occupations Code; and
1-12                 (2)  used exclusively to conduct bingo authorized under
1-13     Chapter 2001, Occupations Code.
1-14           SECTION 2. The changes in law made by this Act do not affect
1-15     taxes imposed before the effective date of this Act, and the law in
1-16     effect before the effective date of this Act is continued in effect
1-17     for purposes of the liability for and collection of those taxes.
1-18           SECTION 3. This Act takes effect October 1, 2001.