Bill Text: TX SB1927 | 2011-2012 | 82nd Legislature | Enrolled
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 (Democrat 2-1)
Status: (Passed) 2011-06-17 - Effective immediately [SB1927 Detail]
Download: Texas-2011-SB1927-Enrolled.html
| S.B. No. 1927 | ||
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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. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I hereby certify that S.B. No. 1927 passed the Senate on | ||
| May 19, 2011, by the following vote: Yeas 30, Nays 1. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| I hereby certify that S.B. No. 1927 passed the House on | ||
| May 23, 2011, by the following vote: Yeas 142, Nays 0, one | ||
| present not voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| Approved: | ||
| ______________________________ | ||
| Date | ||
| ______________________________ | ||
| Governor | ||
