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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from sales and use taxes for tools and |
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equipment of skilled trade workers for a limited period. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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by adding Section 151.360 to read as follows: |
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Sec. 151.360. TOOLS AND EQUIPMENT OF SKILLED TRADE WORKERS |
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FOR LIMITED PERIOD. (a) In this section, "skilled trade tool item" |
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means: |
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(1) an item listed in this subdivision, the sales |
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price of which is less than $300: |
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(A) a toolbox for a vehicle; or |
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(B) a power tool; |
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(2) a pair of work boots, the sales price of which is |
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less than $175; |
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(3) an item listed in this subdivision, the sales |
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price of which is less than $150: |
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(A) a power tool battery; |
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(B) handheld pipe cutters; |
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(C) a drain opening tool; or |
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(D) plumbing inspection equipment; |
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(4) an industry textbook or codebook, the sales price |
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of which is less than $125; |
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(5) an item listed in this subdivision, the sales |
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price of which is less than $100: |
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(A) a tool belt; |
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(B) electrical voltage testing equipment; or |
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(C) a shop light; |
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(6) a toolbox, the sales price of which is less than |
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$75; |
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(7) an item listed in this subdivision, the sales |
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price of which is less than $50: |
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(A) a hand tool; |
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(B) a pair or set of safety glasses; |
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(C) protective coveralls; |
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(D) a duffle bag or tote bag; or |
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(E) an LED flashlight; or |
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(8) a pair of work gloves, the sales price of which is |
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less than $25. |
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(b) The sale of a skilled trade tool item is exempted from |
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the taxes imposed by this chapter if the sale takes place during a |
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period beginning at 12:01 a.m. on the first Friday in September and |
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ending at 11:59 p.m. on the following Monday. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2023. |