H.B. No. 78

	AN ACT
	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. [(a)] The
	sale of gold, silver, or numismatic coins or of platinum, gold, or
	silver bullion is exempted from the taxes [sales tax] imposed by
	this chapter [Subchapter C at any sale to a purchaser in which the
	total sales price of all of the items sold equals $1,000 or more].
	[(b)     An item exempt under Subsection (a) is exempt from the
	use tax imposed by Subchapter D to the purchaser until the item is
	subsequently transferred.]
	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, 2013.
	______________________________	______________________________
	President of the Senate	Speaker of the House
	I certify that H.B. No. 78 was passed by the House on May 6,
	2013, by the following vote:  Yeas 144, Nays 2, 1 present, not
	voting.
	______________________________
	Chief Clerk of the House
	I certify that H.B. No. 78 was passed by the Senate on May 22,
	2013, by the following vote:  Yeas 31, Nays 0.
	______________________________
	Secretary of the Senate
	APPROVED:  _____________________
	Date
	_____________________
	Governor