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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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certain clothing and footwear. |
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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 151.3265 to read as follows: |
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Sec. 151.3265. CLOTHING AND FOOTWEAR FOR LIMITED PERIOD; |
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TEMPORARY EXEMPTION. (a) The sale of an article of clothing or |
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footwear to which Section 151.326 applies is exempted from the |
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taxes imposed by this chapter if: |
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(1) the sales price of the article is less than $200; |
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and |
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(2) the sale takes place during the period beginning |
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at 12:01 a.m. Friday, October 13, 2023, and ending at 11:59 p.m. |
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Sunday, October 15, 2023. |
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(b) This section expires October 31, 2023. |
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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. |