H.B. No. 373
  relating to the imposition of the sales and use tax on certain sales
  made by individuals.
         SECTION 1.  Section 151.304(b), Tax Code, is amended to read
  as follows:
         (b)  In this section, "occasional sale" means:
               (1)  one or two sales of taxable items, other than an
  amusement service, at retail during a 12-month period by a person
  who does not habitually engage, or hold himself out as engaging, in
  the business of selling taxable items at retail;
               (2)  the sale of the entire operating assets of a
  business or of a separate division, branch, or identifiable segment
  of a business;
               (3)  a transfer of all or substantially all the
  property used by a person in the course of an activity if after the
  transfer the real or ultimate ownership of the property is
  substantially similar to that which existed before the transfer;
               (4)  the sale of not more than 10 admissions for
  amusement services during a 12-month period by a person who does not
  hold himself out as engaging, or does not habitually engage, in
  providing amusement services; or
               (5)  the sale of tangible personal property by an
  individual if:
                     (A)  the property was originally bought by the
  individual or a member of the individual's family for the personal
  use of the individual or the individual's family;
                     (B)  the individual does not hold a permit issued
  under this chapter and is not required to obtain a permit as a
  "seller" or "retailer" as those terms are defined by Section
                     (C)  the individual does not employ an auctioneer,
  broker, or factor, other than an online auction, to sell the
  property; and
                     (D)  the total receipts from sales of the
  individual's tangible personal property in a calendar year do not
  exceed $3,000.
         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 July 1, 2007, 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 effect on that
  date, this Act takes effect September 1, 2007.
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
         I certify that H.B. No. 373 was passed by the House on March
  15, 2007, by the following vote:  Yeas 144, Nays 0, 2 present, not
  Chief Clerk of the House   
         I certify that H.B. No. 373 was passed by the Senate on May
  23, 2007, by the following vote:  Yeas 31, Nays 0.
  Secretary of the Senate    
  APPROVED:  _____________________