Bill Text: TX HB3863 | 2011-2012 | 82nd Legislature | Introduced
Bill Title: Relating to the authority of certain volunteer firefighter and emergency services organizations to hold tax-free sales or auctions.
Spectrum: Slight Partisan Bill (Republican 3-1)
Status: (Introduced - Dead) 2011-05-09 - Meeting cancelled [HB3863 Detail]
Download: Texas-2011-HB3863-Introduced.html
82R26162 CJC-D | ||
By: Garza | H.B. No. 3863 |
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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. Subsection (d) applies | ||
to a tax-free sale or auction authorized by this subsection. This | ||
subsection expires September 1, 2014. | ||
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, 2011. |