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Floor Packet Page No. 57                                                    



	

Amend CSHB 3 on page 32, between lines 3 and 4, by inserting 

the following:

	(e-1)  Notwithstanding any other provision of this section, 

a taxable entity may subtract as a cost of goods sold outbound 

transportation costs relating to goods manufactured by the taxable 

entity if:

		(1)  the transportation costs are included in:                         

			(A)  a contract entered into on or before June 1, 

2006, if the contract is not subject to change or modification 

because of the revision of this chapter made by HB 3, Acts of the 

79th Legislature, 3rd Called Session, 2006; or

			(B)  a bid submitted on or before June 1, 2006, if 

the bid may not be withdrawn, modified, or changed because of the 

revision of this chapter made by HB 3, Acts of the 79th Legislature, 

3rd Called Session, 2006; and

		(2)  notice of the contract or bid on which the 

exemption is claimed is given by the taxable entity to the 

comptroller not later than October 1, 2006.