| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to a sales and use tax exemption for child and adult |
|
|
diapers. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
|
|
by adding Section 151.3133 to read as follows: |
|
|
Sec. 151.3133. CHILD AND ADULT DIAPERS. (a) In this |
|
|
section, "diaper" means an absorbent garment worn by humans who are |
|
|
incapable of, or have difficulty, controlling their bladder or |
|
|
bowel movements. |
|
|
(b) The sale or storage, use, or other consumption of a |
|
|
diaper is exempted from the taxes imposed by this chapter. |
|
|
SECTION 2. The change in law made by this Act does not |
|
|
affect taxes imposed before the effective date of this Act, and the |
|
|
law in effect before the effective date of this Act is continued in |
|
|
effect for purposes of the liability for and collection of those |
|
|
taxes. |
|
|
SECTION 3. (a) Subject to Subsection (b) of this section, |
|
|
this Act takes effect September 1, 2023. |
|
|
(b) This Act takes effect only if legislation proposed by |
|
|
the 88th Legislature, Regular Session, 2023, that provides for the |
|
|
imposition of a tax on certain electronic nicotine delivery |
|
|
systems, is enacted and becomes law. If legislation described by |
|
|
this section is not enacted or does not become law, this Act has no |
|
|
effect. |