By Carona S.B. No. 921 77R8229 SMJ-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to the application of the sales tax to pallets used for 1-3 certain purposes. 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 151.327 to read as follows: 1-7 Sec. 151.327. PALLETS RENTED OR LEASED FOR CERTAIN PURPOSES. 1-8 A pallet is exempted from the taxes imposed by this chapter if it 1-9 is rented or leased for use in manufacturing, as that term is 1-10 defined by Section 151.318, in processing or packing food, or in 1-11 farming. 1-12 SECTION 2. (a) This Act takes effect July 1, 2001, if it 1-13 receives a vote of two-thirds of all members elected to each house, 1-14 as provided by Section 39, Article III, Texas Constitution. If 1-15 this Act does not receive the vote necessary for effect on that 1-16 date, this Act takes effect October 1, 2001. 1-17 (b) The change in law made by this Act does not affect taxes 1-18 imposed before the effective date of this Act, and the law in 1-19 effect before the effective date of this Act is continued in effect 1-20 for the purposes of the liability for and collection of those 1-21 taxes.