| 1 | 1 | | By: Zaffirini, Uresti S.B. No. 1927 |
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| 2 | 2 | | (Garza) |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the authority of certain volunteer firefighter and |
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| 8 | 8 | | emergency services organizations to hold tax-free sales or |
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| 9 | 9 | | auctions. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 151.310, Tax Code, is amended by adding |
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| 12 | 12 | | Subsection (c-1) to read as follows: |
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| 13 | 13 | | (c-1) Notwithstanding Subsection (c), an organization that |
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| 14 | 14 | | qualifies for an exemption under Subsection (a)(4) may hold 10 |
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| 15 | 15 | | tax-free sales or auctions during a calendar year. Each tax-free |
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| 16 | 16 | | sale or auction may continue for not more than 72 hours. The |
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| 17 | 17 | | storage, use, or consumption of a taxable item that is acquired from |
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| 18 | 18 | | a qualified organization at a tax-free sale or auction and that is |
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| 19 | 19 | | exempted under this subsection from the taxes imposed by Subchapter |
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| 20 | 20 | | C is exempted from the use tax imposed by Subchapter D until the |
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| 21 | 21 | | item is resold or subsequently transferred. Subsection (d) applies |
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| 22 | 22 | | to a tax-free sale or auction authorized by this subsection. This |
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| 23 | 23 | | subsection expires September 1, 2014. |
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| 24 | 24 | | SECTION 2. The change in law made by this Act does not |
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| 25 | 25 | | affect tax liability accruing before the effective date of this |
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| 26 | 26 | | Act. That liability continues in effect as if this Act had not been |
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| 27 | 27 | | enacted, and the former law is continued in effect for the |
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| 28 | 28 | | collection of taxes due and for civil and criminal enforcement of |
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| 29 | 29 | | the liability for those taxes. |
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| 30 | 30 | | SECTION 3. This Act takes effect immediately if it receives |
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| 31 | 31 | | a vote of two-thirds of all the members elected to each house, as |
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| 32 | 32 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 33 | 33 | | Act does not receive the vote necessary for immediate effect, this |
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| 34 | 34 | | Act takes effect September 1, 2011. |
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