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A BILL TO BE ENTITLED
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AN ACT
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relating to a temporary exemption from sales and use taxes for |
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household goods. |
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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. HOUSEHOLD GOODS FOR LIMITED PERIOD. (a) In |
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this section, "household goods" means clothing, furniture, linens, |
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china, crockery, kitchenware, medical equipment and supplies, |
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children's toys, baby supplies, tools, pet supplies, and cleaning |
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supplies. |
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(b) The sale of a taxable item is exempted from the taxes |
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imposed by this chapter if: |
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(1) the item is household goods; |
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(2) the sales price of the item is less than $200; and |
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(3) the sale takes place during the period beginning |
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at 12:01 a.m. Friday, January 5, 2024, and ending at 11:59 p.m. |
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Sunday, January 7, 2024. |
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(c) The exemption provided by Subsection (b) does not apply |
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to electronics or accessories, including jewelry, handbags, |
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luggage, umbrellas, wallets, watches, and similar items carried on |
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or about the human body, without regard to whether worn on the body |
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in a manner characteristic of clothing. |
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(d) This section expires January 31, 2024. |
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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. |