Amend CSHB 3928 as follows:                                                  

(1)  On page 8, line 22, strike "Subsection (c)" and 	substitute "Subsections (c) and (d)".
	(2)  On page 8, between lines 26 and 27, insert:                               
	(d)  The tax imposed under this chapter is imposed on a 
taxable entity itself and not on those persons who purchase goods or 
services from the taxable entity.  A taxable entity may not 
separately state the tax, or an amount purporting to be based on the 
imposition of the tax, as a fee, charge, reimbursement, or other 
item on an invoice.