S.B. No. 1927
  relating to the authority of certain volunteer firefighter and
  emergency services organizations to hold tax-free sales or
         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