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A BILL TO BE ENTITLED
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AN ACT
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relating to the imposition of the sales and use tax on certain sales |
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made by individuals. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.304(b), Tax Code, is amended to read |
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as follows: |
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(b) In this section, "occasional sale" means: |
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(1) one or two sales of taxable items, other than an |
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amusement service, at retail during a 12-month period by a person |
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who does not habitually engage, or hold himself out as engaging, in |
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the business of selling taxable items at retail; |
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(2) the sale of the entire operating assets of a |
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business or of a separate division, branch, or identifiable segment |
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of a business; |
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(3) a transfer of all or substantially all the |
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property used by a person in the course of an activity if after the |
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transfer the real or ultimate ownership of the property is |
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substantially similar to that which existed before the transfer; |
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[or] |
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(4) the sale of not more than 10 admissions for |
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amusement services during a 12-month period by a person who does not |
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hold himself out as engaging, or does not habitually engage, in |
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providing amusement services; or |
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(5) the sale of tangible personal property by an |
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individual if: |
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(A) the property was originally bought by the |
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individual or a member of the individual's family for the personal |
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use of the individual or the individual's family; |
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(B) the individual does not hold a permit issued |
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under this chapter and is not required to obtain a permit as a |
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"seller" or "retailer" as those terms are defined by Section |
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151.008; |
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(C) the individual does not employ an auctioneer, |
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broker, or factor, other than an online auction, to sell the |
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property; and |
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(D) the total receipts from sales of the |
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individual's tangible personal property in a calendar year do not |
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exceed $3,000. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect July 1, 2007, if it |
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receives a vote of two-thirds of all the members elected to each |
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house, as provided by Section 39, Article III, Texas Constitution. |
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If this Act does not receive the vote necessary for effect on that |
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date, this Act takes effect September 1, 2007. |