Bill Text: TX HB78 | 2013-2014 | 83rd Legislature | Comm Sub
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the exemption from the sales and use tax for certain coins and precious metals.
Spectrum: Slight Partisan Bill (Republican 86-41)
Status: (Passed) 2013-06-14 - Effective on . . . . . . . . . . . . . . . [HB78 Detail]
Download: Texas-2013-HB78-Comm_Sub.html
Bill Title: Relating to the exemption from the sales and use tax for certain coins and precious metals.
Spectrum: Slight Partisan Bill (Republican 86-41)
Status: (Passed) 2013-06-14 - Effective on . . . . . . . . . . . . . . . [HB78 Detail]
Download: Texas-2013-HB78-Comm_Sub.html
83R528 KLA-F | ||
By: Simpson, Hilderbran, Canales, Lucio III, | H.B. No. 78 | |
et al. |
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relating to the exemption from the sales and use tax for certain | ||
coins and precious metals. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 151.336, Tax Code, is amended to read as | ||
follows: | ||
Sec. 151.336. CERTAIN COINS AND PRECIOUS METALS. [ |
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sale of gold, silver, or numismatic coins or of platinum, gold, or | ||
silver bullion is exempted from the taxes [ |
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this chapter [ |
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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, 2013. |