| 1 | 1 | | 84R202 CJC-D |
|---|
| 2 | 2 | | By: Guillen, Clardy, Bonnen of Brazoria H.B. No. 103 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to the authority of certain volunteer firefighter and |
|---|
| 8 | 8 | | emergency services organizations to hold tax-free sales or |
|---|
| 9 | 9 | | auctions. |
|---|
| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 11 | 11 | | SECTION 1. Section 151.310, Tax Code, is amended by adding |
|---|
| 12 | 12 | | Subsection (c-1) to read as follows: |
|---|
| 13 | 13 | | (c-1) Notwithstanding Subsection (c), an organization that |
|---|
| 14 | 14 | | qualifies for an exemption under Subsection (a)(4) may hold 10 |
|---|
| 15 | 15 | | tax-free sales or auctions during a calendar year. Each tax-free |
|---|
| 16 | 16 | | sale or auction may continue for not more than 72 hours. The |
|---|
| 17 | 17 | | storage, use, or consumption of a taxable item that is acquired from |
|---|
| 18 | 18 | | a qualified organization at a tax-free sale or auction and that is |
|---|
| 19 | 19 | | exempted under this subsection from the taxes imposed by Subchapter |
|---|
| 20 | 20 | | C is exempted from the use tax imposed by Subchapter D until the |
|---|
| 21 | 21 | | item is resold or subsequently transferred. If an organization |
|---|
| 22 | 22 | | that qualifies for an exemption under Subsection (a)(4) jointly |
|---|
| 23 | 23 | | holds a tax-free sale or auction with one or more other exempt |
|---|
| 24 | 24 | | organizations, the tax-free sale or auction is considered to be one |
|---|
| 25 | 25 | | of the organization's 10 tax-free sales or auctions authorized by |
|---|
| 26 | 26 | | this subsection during that calendar year. |
|---|
| 27 | 27 | | SECTION 2. The change in law made by this Act does not |
|---|
| 28 | 28 | | affect tax liability accruing before the effective date of this |
|---|
| 29 | 29 | | Act. That liability continues in effect as if this Act had not been |
|---|
| 30 | 30 | | enacted, and the former law is continued in effect for the |
|---|
| 31 | 31 | | collection of taxes due and for civil and criminal enforcement of |
|---|
| 32 | 32 | | the liability for those taxes. |
|---|
| 33 | 33 | | SECTION 3. This Act takes effect immediately if it receives |
|---|
| 34 | 34 | | a vote of two-thirds of all the members elected to each house, as |
|---|
| 35 | 35 | | provided by Section 39, Article III, Texas Constitution. If this |
|---|
| 36 | 36 | | Act does not receive the vote necessary for immediate effect, this |
|---|
| 37 | 37 | | Act takes effect September 1, 2015. |
|---|