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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of certain volunteer firefighter and |
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emergency services organizations to hold tax-free sales or |
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auctions. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.310, Tax Code, is amended by adding |
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Subsection (c-1) to read as follows: |
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(c-1) Notwithstanding Subsection (c), an organization that |
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qualifies for an exemption under Subsection (a)(4) may hold 10 |
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tax-free sales or auctions during a calendar year. Each tax-free |
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sale or auction may continue for not more than 72 hours. The |
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storage, use, or consumption of a taxable item that is acquired from |
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a qualified organization at a tax-free sale or auction and that is |
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exempted under this subsection from the taxes imposed by Subchapter |
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C is exempted from the use tax imposed by Subchapter D until the |
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item is resold or subsequently transferred. If an organization |
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that qualifies for an exemption under Subsection (a)(4) jointly |
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holds a tax-free sale or auction with one or more other exempt |
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organizations, the tax-free sale or auction is considered to be one |
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of the organization's 10 tax-free sales or auctions authorized by |
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this subsection during that calendar year. |
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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 immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2015. |