Amend CSHB 3 in Article 3, Part A by adding the following 
appropriately numbered sections and renumbering the remaining 
sections accordingly:
	SECTION 3A.    . Section 151.008, Tax Code, is amended by 
adding Subsection (c) to read as follows:
	(c)  An individual is not a "seller" or "retailer" for 
purposes of this section if:
		(1)  the individual is not engaged in the active conduct 
of a trade or business in this state for the purposes of affecting 
sales of taxable items; and
		(2)  the only sales made by the individual are sales of 
taxable personal property described by Section 151.304 (b) (5).
	SECTION 3A.    . Section 151.304 (b), Tax Code, is amended to 
read as follows:
	(b)  In this section, "occasional sale" means:                                 
		(1)  one or two sales of taxable items, other than an 
amusement service, at retail during a 12-month period by a person 
who does not habitually engage, or hold himself out as engaging, in 
the business of selling taxable items at retail;
		(2)  the sale of the entire operating assets of a 
business or of a separate division, branch, or identifiable segment 
of a business;
		(3)  a transfer of all or substantially all the property 
used by a person in the course of an activity if after the transfer 
the real or ultimate ownership of the property is substantially 
similar to that which existed before the transfer; [or]
		(4)  the sale of not more than 10 admissions for 
amusement services during a 12-month period by a person who does not 
hold himself out as engaging, or does not habitually engage, in 
providing amusement services; or
		(5)  the sale of taxable personal property by an 
individual if:      
			(A)  the property was originally bought by the 
individual or a member of the individual's family for the personal 
use of the individual or the individual's family;
			(B)  the individual does not hold a permit issued 
under this chapter and is not required to obtain a permit as a 
"seller" or "retailer" as those terms are defined by Section 
			(C)  the individual does not employ an auctioneer, 
broker, or factor, other than an online auction, to sell the 
property; and
			(D)  the sale would otherwise not be considered an 
occasional sale under this section.