| 6 | 4 | | AN ACT |
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| 7 | 5 | | relating to the authority of certain volunteer firefighter and |
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| 8 | 6 | | emergency services organizations to hold tax-free sales or |
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| 9 | 7 | | auctions. |
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| 10 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 9 | | SECTION 1. Section 151.310, Tax Code, is amended by adding |
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| 12 | 10 | | Subsection (c-1) to read as follows: |
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| 13 | 11 | | (c-1) Notwithstanding Subsection (c), an organization that |
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| 14 | 12 | | qualifies for an exemption under Subsection (a)(4) may hold 10 |
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| 15 | 13 | | tax-free sales or auctions during a calendar year. Each tax-free |
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| 16 | 14 | | sale or auction may continue for not more than 72 hours. The |
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| 17 | 15 | | storage, use, or consumption of a taxable item that is acquired from |
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| 18 | 16 | | a qualified organization at a tax-free sale or auction and that is |
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| 19 | 17 | | exempted under this subsection from the taxes imposed by Subchapter |
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| 20 | 18 | | C is exempted from the use tax imposed by Subchapter D until the |
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| 21 | 19 | | item is resold or subsequently transferred. If an organization |
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| 22 | 20 | | that qualifies for an exemption under Subsection (a)(4) jointly |
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| 23 | 21 | | holds a tax-free sale or auction with one or more other exempt |
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| 24 | 22 | | organizations, the tax-free sale or auction is considered to be one |
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| 25 | 23 | | of the organization's 10 tax-free sales or auctions authorized by |
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| 26 | 24 | | this subsection during that calendar year. |
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| 27 | 25 | | SECTION 2. The change in law made by this Act does not |
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| 28 | 26 | | affect tax liability accruing before the effective date of this |
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| 29 | 27 | | Act. That liability continues in effect as if this Act had not been |
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| 30 | 28 | | enacted, and the former law is continued in effect for the |
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| 31 | 29 | | collection of taxes due and for civil and criminal enforcement of |
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| 32 | 30 | | the liability for those taxes. |
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| 33 | 31 | | SECTION 3. This Act takes effect immediately if it receives |
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| 34 | 32 | | a vote of two-thirds of all the members elected to each house, as |
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| 35 | 33 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 36 | 34 | | Act does not receive the vote necessary for immediate effect, this |
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| 37 | 35 | | Act takes effect September 1, 2015. |
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| 36 | + | ______________________________ ______________________________ |
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| 37 | + | President of the Senate Speaker of the House |
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| 38 | + | I hereby certify that S.B. No. 31 passed the Senate on |
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| 39 | + | March 25, 2015, by the following vote: Yeas 31, Nays 0. |
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| 40 | + | ______________________________ |
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| 41 | + | Secretary of the Senate |
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| 42 | + | I hereby certify that S.B. No. 31 passed the House on |
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| 43 | + | May 15, 2015, by the following vote: Yeas 139, Nays 0, two |
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| 44 | + | present not voting. |
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| 45 | + | ______________________________ |
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| 46 | + | Chief Clerk of the House |
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| 47 | + | Approved: |
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| 48 | + | ______________________________ |
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| 49 | + | Date |
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| 50 | + | ______________________________ |
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| 51 | + | Governor |
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