Amend Amendment No. 75 to CSSB 1811 by adding the following appropriately numbered SECTION to the bill and renumbering subsequent SECTIONS of the bill accordingly:

SECTION ____.  (a) Section 151.336, Tax Code, is amended to read as follows:

Sec. 151.336.  CERTAIN COINS AND PRECIOUS METALS. [(a)] The sale of gold, silver, or numismatic coins or of platinum, gold, or silver bullion is exempted from the taxes [sales tax] imposed by this chapter [Subchapter C at any sale to a purchaser in which the total sales price of all of the items sold equals $1,000 or more].

[(b)     An item exempt under Subsection (a) is exempt from the use tax imposed by Subchapter D to the purchaser until the item is subsequently transferred.]

(b)  The change in law made by this section does not affect tax liability accruing before the effective date of this section. That liability continues in effect as if this section had not been enacted, and the former law is continued in effect for the collection of taxes due and for civil and criminal enforcement of the liability for those taxes.

(c)  This section takes effect immediately if this Act receives a vote of two-thirds of all the members elected to each house, as provided by Section 39, Article III, Texas Constitution. If this Act does not receive the vote necessary for this section to have immediate effect, this section takes effect September 1, 2011.