Bill Text: TX HB2684 | 2019-2020 | 86th Legislature | Enrolled
Bill Title: Relating to an exemption from the sales tax for items sold by a nonprofit organization at a county fair.
Spectrum: Partisan Bill (Republican 6-0)
Status: (Passed) 2019-05-31 - Effective on 9/1/19 [HB2684 Detail]
Download: Texas-2019-HB2684-Enrolled.html
H.B. No. 2684 |
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relating to an exemption from the sales tax for items sold by a | ||
nonprofit organization at a county fair. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | ||
by adding Section 151.3102 to read as follows: | ||
Sec. 151.3102. SALE BY NONPROFIT ORGANIZATION AT COUNTY | ||
FAIR. The sale of a taxable item is exempt from the taxes imposed by | ||
this chapter if: | ||
(1) the seller or retailer is a nonprofit organization | ||
that is exempt from federal income taxation under Section 501(a), | ||
Internal Revenue Code of 1986, by being listed as an exempt | ||
organization in Section 501(c)(3) of that code; | ||
(2) the sale takes place at a county fair; and | ||
(3) the purchaser is a person attending or | ||
participating in the fair. | ||
SECTION 2. The changes in law made by this Act do 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 September 1, 2019. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I certify that H.B. No. 2684 was passed by the House on April | ||
16, 2019, by the following vote: Yeas 144, Nays 1, 1 present, not | ||
voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
I certify that H.B. No. 2684 was passed by the Senate on May | ||
15, 2019, by the following vote: Yeas 31, Nays 0. | ||
______________________________ | ||
Secretary of the Senate | ||
APPROVED: _____________________ | ||
Date | ||
_____________________ | ||
Governor |