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By: Metcalf, et al. (Senate Sponsor - Nichols) |
H.B. No. 2684 |
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(In the Senate - Received from the House April 16, 2019; |
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April 17, 2019, read first time and referred to Committee on |
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Finance; May 7, 2019, reported favorably by the following vote: |
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Yeas 14, Nays 0; May 7, 2019, sent to printer.) |
| Click here to see the committee vote |
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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from the sales tax for items sold by a |
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nonprofit organization at a county fair. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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by adding Section 151.3102 to read as follows: |
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Sec. 151.3102. SALE BY NONPROFIT ORGANIZATION AT COUNTY |
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FAIR. The sale of a taxable item is exempt from the taxes imposed by |
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this chapter if: |
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(1) the seller or retailer is a nonprofit organization |
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that is exempt from federal income taxation under Section 501(a), |
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Internal Revenue Code of 1986, by being listed as an exempt |
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organization in Section 501(c)(3) of that code; |
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(2) the sale takes place at a county fair; and |
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(3) the purchaser is a person attending or |
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participating in the fair. |
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SECTION 2. The changes in law made by this Act do not affect |
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tax liability accruing before the effective date of this Act. That |
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liability continues in effect as if this Act had not been enacted, |
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and the former law is continued in effect for the collection of |
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taxes due and for civil and criminal enforcement of the liability |
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for those taxes. |
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SECTION 3. This Act takes effect September 1, 2019. |
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