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78R44 SMJ-D

By:  West                                                         H.B. No. 855



A BILL TO BE ENTITLED

AN ACT

relating to the application of the sales tax to certain bingo 
equipment.    
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Subchapter H, Chapter 151, Tax Code, is amended 
by adding Section 151.3105 to read as follows:
	Sec. 151.3105.  BINGO EQUIPMENT PURCHASED BY CERTAIN 
ORGANIZATIONS. Bingo equipment, as defined by Section 2001.002, 
Occupations Code, is exempted from the taxes imposed by this 
chapter if the bingo equipment is:
		(1)  purchased by an organization licensed to conduct 
bingo under Chapter 2001, Occupations Code, that is exempt from the 
payment of federal income taxes under Section 501(a), Internal 
Revenue Code of 1986, as amended, by being listed as an exempt 
organization under Sections 501(c)(3), (4), (8), (10), or (19), 
Internal Revenue Code of 1986, as amended; and
		(2)  used exclusively to conduct bingo authorized under 
Chapter 2001, Occupations Code.
	SECTION 2.  The changes in law made by this Act do not affect 
taxes imposed before the effective date of this Act, and the law in 
effect before the effective date of this Act is continued in effect 
for purposes of the liability for and collection of those taxes.
	SECTION 3.  This Act takes effect October 1, 2003.