By Gutierrez, Craddick, Hilderbran, Cuellar, H.B. No. 2371
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to exempting diapers from the sales tax.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 151.313(a), Tax Code, is amended to read
1-5 as follows:
1-6 (a) The following items are exempted from the taxes imposed
1-7 by this chapter:
1-8 (1) a drug or medicine, other than insulin, if
1-9 prescribed or dispensed for a human or animal by a licensed
1-10 practitioner of the healing arts;
1-11 (2) insulin;
1-12 (3) a hypodermic syringe or needle;
1-13 (4) a brace; hearing aid or audio loop; orthopedic,
1-14 dental, or prosthetic device; ileostomy, colostomy, or ileal
1-15 bladder appliance; or supplies or replacement parts for the listed
1-16 items;
1-17 (5) a therapeutic appliance, device, and any related
1-18 supplies specifically designed for those products, if dispensed or
1-19 prescribed by a licensed practitioner of the healing arts, when
1-20 those items are purchased and used by an individual for whom the
1-21 items listed in this subdivision were dispensed or prescribed;
1-22 (6) corrective lens and necessary and related
1-23 supplies, if dispensed or prescribed by an ophthalmologist or
1-24 optometrist;
1-25 (7) specialized printing or signalling equipment used
2-1 by the deaf for the purpose of enabling the deaf to communicate
2-2 through the use of an ordinary telephone and all materials, paper,
2-3 and printing ribbons used in that equipment;
2-4 (8) a braille wristwatch, braille writer, braille
2-5 paper and braille electronic equipment that connects to computer
2-6 equipment, and the necessary adaptive devices and adaptive computer
2-7 software;
2-8 (9) each of the following items if purchased for use
2-9 by the blind to enable them to function more independently: a
2-10 slate and stylus, print enlarger, light probe, magnifier, white
2-11 cane, talking clock, large print terminal, talking terminal, or
2-12 harness for guide dog; [and]
2-13 (10) hospital beds; and
2-14 (11) a diaper other than a diaper purchased, sold, or
2-15 used by a diaper service.
2-16 SECTION 2. (a) Notwithstanding any other provision of this
2-17 Act, the governing body of a local taxing authority that imposes a
2-18 local sales and use tax may repeal an exemption to that tax
2-19 authorized by this Act if the governing body finds by an
2-20 appropriate order, including an ordinance, that the exemption would
2-21 materially impair the obligation of any contract existing at the
2-22 time this Act goes into effect and to which the local taxing
2-23 authority is a party.
2-24 (b) The secretary of the local taxing authority adopting an
2-25 order under this section shall send to the comptroller by certified
2-26 or registered mail a copy of the order.
2-27 (c) The repeal of the exemption takes effect on the first
3-1 day of the month following the expiration of the calendar quarter
3-2 occurring after the date on which the comptroller receives a copy
3-3 of the order.
3-4 SECTION 3. (a) This Act takes effect on the first day of
3-5 the first calendar quarter beginning on or after the date that it
3-6 may take effect under Section 39, Article III, Texas Constitution.
3-7 (b) The change in law made by this Act does not affect taxes
3-8 imposed before the effective date of this Act, and the law in
3-9 effect before the effective date of this Act is continued in effect
3-10 for purposes of the liability for and collection of those taxes.
3-11 SECTION 4. The importance of this legislation and the
3-12 crowded condition of the calendars in both houses create an
3-13 emergency and an imperative public necessity that the
3-14 constitutional rule requiring bills to be read on three several
3-15 days in each house be suspended, and this rule is hereby suspended,
3-16 and that this Act take effect and be in force according to its
3-17 terms, and it is so enacted.