Bill Text: TX HB103 | 2015-2016 | 84th Legislature | Comm Sub
Bill Title: Relating to the authority of certain volunteer firefighter and emergency services organizations to hold tax-free sales or auctions.
Sponsorship: Partisan Bill (Republican 4)
Status: (Introduced - Dead) 2015-05-15 - Laid on the table subject to call [HB103 Detail]
Download: Texas-2015-HB103-Comm_Sub.html
| 84R202 CJC-D | ||
| By: Guillen, Clardy, Bonnen of Brazoria | H.B. No. 103 | |
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| 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. | ||
