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A BILL TO BE ENTITLED
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AN ACT
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relating to the maximum allowable cost of certain items eligible |
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for a sales and use tax exemption 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. Section 151.3565(b), Tax Code, is amended to |
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read as follows: |
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(b) For purposes of this section, "emergency preparation |
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item" means: |
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(1) a portable generator used to provide light or |
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communications or to preserve perishable food in the event of a |
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power outage, the sales price of which is less than $10,000 |
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[$3,000]; |
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(2) 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 storm protection device manufactured, |
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rated, and marketed specifically to prevent damage to a glazed or |
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non-glazed opening during a storm; or |
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(B) an emergency or rescue ladder; or |
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(3) an item listed in this subdivision, the sales |
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price of which is less than $75: |
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(A) a reusable or artificial ice product; |
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(B) a portable, self-powered light source; |
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(C) a gasoline or diesel fuel container; |
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(D) a AAA cell, AA cell, C cell, D cell, 6 volt, |
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or 9 volt battery, or a package containing more than one battery, |
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other than an automobile or boat battery; |
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(E) a nonelectric cooler or ice chest for food |
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storage; |
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(F) a tarpaulin or other flexible waterproof |
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sheeting; |
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(G) a ground anchor system or tie-down kit; |
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(H) a mobile telephone battery or battery |
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charger; |
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(I) a portable self-powered radio, including a |
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two-way radio or weatherband radio; |
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(J) a fire extinguisher, smoke detector, or |
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carbon monoxide detector; |
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(K) a hatchet or axe; |
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(L) a self-contained first aid kit; or |
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(M) a nonelectric can opener. |
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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 September 1, 2023. |