Bill Text: TX HB3799 | 2021-2022 | 87th Legislature | Enrolled
Bill Title: Relating to the exemption from sales and use taxes for items sold by a nonprofit organization at a county fair.
Spectrum: Partisan Bill (Republican 5-0)
Status: (Passed) 2021-06-04 - Effective on . . . . . . . . . . . . . . . October 1, 2021 [HB3799 Detail]
Download: Texas-2021-HB3799-Enrolled.html
| H.B. No. 3799 | ||
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| relating to the exemption from sales and use taxes for items sold by | ||
| a nonprofit organization at a county fair. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 151.3102, Tax Code, is amended to read as | ||
| follows: | ||
| Sec. 151.3102. SALE BY NONPROFIT ORGANIZATION AT COUNTY | ||
| FAIR. (a) The sale of a taxable item is exempt from the taxes | ||
| imposed by this chapter if: | ||
| (1) the seller or retailer is a county fair | ||
| association or another 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 operated by a | ||
| county fair association on property owned by the county; and | ||
| (3) the purchaser is a person attending or | ||
| participating in the fair. | ||
| (b) In this section: | ||
| (1) "County fair association" means an 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 and that organizes a | ||
| county fair that is primarily for the exhibition of local | ||
| horticultural or agricultural products or livestock. The term does | ||
| not include: | ||
| (A) an association that holds a license issued | ||
| after January 1, 2001, under Subtitle A-1, Title 13, Occupations | ||
| Code (Texas Racing Act); or | ||
| (B) an association that organizes events other | ||
| than a county fair, including an exhibition of arts and crafts or a | ||
| state fair. | ||
| (2) "Livestock" includes turkeys, domesticated fowl, | ||
| cows, sheep, swine, horses, mules, donkeys, and goats. The term | ||
| does not include domesticated animals such as dogs, cats, guinea | ||
| pigs, hamsters, or other similar animals. | ||
| 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 October 1, 2021. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I certify that H.B. No. 3799 was passed by the House on April | ||
| 21, 2021, by the following vote: Yeas 149, Nays 0, 1 present, not | ||
| voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| I certify that H.B. No. 3799 was passed by the Senate on May | ||
| 18, 2021, by the following vote: Yeas 30, Nays 1. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| APPROVED: _____________________ | ||
| Date | ||
| _____________________ | ||
| Governor | ||
