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AN ACT
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relating to the sales tax exemption period for clothing, footwear, |
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and certain school-related items. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.326(a), Tax Code, is amended to read |
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as follows: |
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(a) The sale of an article of clothing or footwear designed |
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to be worn on or about the human body is exempted from the taxes |
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imposed by this chapter if: |
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(1) the sales price of the article is less than $100; |
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and |
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(2) the sale takes place during a period beginning at |
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12:01 a.m. on the first Friday in August [before the 15th day |
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preceding the uniform date prescribed by Section 25.0811(a), |
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Education Code, without regard to any exception authorized by that |
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section, before which a school district may not begin instruction |
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for the school year,] and ending at 12 midnight on the following |
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Sunday. |
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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, 2025. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 1415 passed the Senate on |
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April 10, 2025, by the following vote: Yeas 30, Nays 0; and that |
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the Senate concurred in House amendment on May 5, 2025, by the |
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following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 1415 passed the House, with |
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amendment, on April 29, 2025, by the following vote: Yeas 146, |
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Nays 0, two present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |