84R202 CJC-D
By: Guillen, Clardy, Bonnen of Brazoria H.B. No. 103
A BILL TO BE ENTITLED
AN ACT
relating to the authority of certain volunteer firefighter and
emergency services organizations to hold tax-free sales or
auctions.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.310, Tax Code, is amended by adding
Subsection (c-1) to read as follows:
(c-1) Notwithstanding Subsection (c), an organization that
qualifies for an exemption under Subsection (a)(4) may hold 10
tax-free sales or auctions during a calendar year. Each tax-free
sale or auction may continue for not more than 72 hours. The
storage, use, or consumption of a taxable item that is acquired from
a qualified organization at a tax-free sale or auction and that is
exempted under this subsection from the taxes imposed by Subchapter
C is exempted from the use tax imposed by Subchapter D until the
item is resold or subsequently transferred. If an organization
that qualifies for an exemption under Subsection (a)(4) jointly
holds a tax-free sale or auction with one or more other exempt
organizations, the tax-free sale or auction is considered to be one
of the organization's 10 tax-free sales or auctions authorized by
this subsection during that calendar year.
SECTION 2. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act 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.
SECTION 3. This Act takes effect immediately if it 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 immediate effect, this
Act takes effect September 1, 2015.