By Dukes H.B. No. 1298 76R4704 DAK-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to exempting certain shoes from the sales tax. 1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-4 SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended 1-5 by adding Section 151.325 to read as follows: 1-6 Sec. 151.325. SHOES. (a) The sale of shoes is exempted 1-7 from the taxes imposed by this chapter if the sales price of the 1-8 shoes is less than $50. 1-9 (b) In this section, "shoes" means a pair of shoes designed 1-10 to be worn on the human foot, including boots, sandals, slippers, 1-11 and athletic or recreational shoes. The term does not include 1-12 roller skates, ice skates, or roller blades. 1-13 SECTION 2. (a) This Act takes effect on the first day of 1-14 the first calendar quarter beginning on or after the date that it 1-15 may take effect under Section 39, Article III, Texas Constitution. 1-16 (b) The change in law made by this Act does not affect taxes 1-17 imposed before the effective date of this Act, and the law in 1-18 effect before the effective date of this Act is continued in effect 1-19 for purposes of the liability for and collection of those taxes. 1-20 SECTION 3. The importance of this legislation and the 1-21 crowded condition of the calendars in both houses create an 1-22 emergency and an imperative public necessity that the 1-23 constitutional rule requiring bills to be read on three several 1-24 days in each house be suspended, and this rule is hereby suspended, 2-1 and that this Act take effect and be in force according to its 2-2 terms, and it is so enacted.