By Salinas H.B. No. 1802
77R6508 DAK-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to tax-free sales by certain public service organizations.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 151.310, Tax Code, is amended by adding
1-5 Subsection (f) to read as follows:
1-6 (f) An organization that qualifies for an exemption under
1-7 Subsection (a)(4) and each chapter of the organization may hold any
1-8 number of tax-free sales or auctions during a calendar year. The
1-9 sale of a taxable item by the qualified organization or chapter of
1-10 the organization at a tax-free sale or auction is exempted from the
1-11 sales tax imposed by Subchapter C. The storage, use, or
1-12 consumption of a taxable item acquired from the qualified
1-13 organization or chapter of the organization at a tax-free sale or
1-14 auction is exempted from the use tax imposed by Subchapter D until
1-15 the item is resold or subsequently transferred.
1-16 SECTION 2. This Act takes effect immediately if it receives
1-17 a vote of two-thirds of all the members elected to each house, as
1-18 provided by Section 39, Article III, Texas Constitution. If this
1-19 Act does not receive the vote necessary for immediate effect, this
1-20 Act takes effect September 1, 2001.