SB 31

84(R) - 2015
Senate Finance
Senate Finance

Vote Recommendation

  • Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral


Judith Zaffirini


Robert Nichols

Bill Caption

Relating to the authority of certain volunteer firefighter and emergency services organizations to hold tax-free sales or auctions.

Fiscal Notes

A fiscal note dated February 27, 2015 anticipates no significant fiscal implication to the State or units of local government from Senate Bill 31.

Bill Analysis

Senate Bill 31 would allow firefighter and emergency services organizations (as defined under Sec. 151.310 (a) (4) of the Tax code) to hold up to ten tax-free sales or auctions, each lasting no more than 72 hours, during a year. Taxable items acquired during such sales or auctions would also be exempt from the use tax until they are resold or transferred. These provisions were already part of the Tax code but expired on September 1, 2014. Senate Bill 31 would make them permanent.

It would also make each tax-free sale or auction held jointly with one or more other exempt organizations count towards the annual maximum of 10 sales or auctions.

Vote Recommendation Notes

Senate Bill 31 would give firefighter and emergency services organizations, whose members receive little to no compensation for their services, a way to earn a little more out of up to ten sales or auctions they could hold during a one year period.

Such tax-free sales have the possibly to bring some limited relief to consumers, but it seems that this bill's main goal is to help firefighter and emergency services organizations raise some more money from tax-free sales and auctions. As a consequence, it could end up having little to no effect on buyers in such sales.

We are neutral on Senate Bill 31.