By Oliveira                                           H.B. No. 3272
         77R7397 DAK-D                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to the time period for the sales and use tax exemption for
 1-3     clothing and footwear.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  Section 151.326(a), Tax Code, is amended to read
 1-6     as follows:
 1-7           (a)  The sale of an article of clothing or footwear designed
 1-8     to be worn on or about the human body is exempted from the taxes
 1-9     imposed by this chapter if:
1-10                 (1)  the sales price of the article is less than $100;
1-11     and
1-12                 (2)  the sale takes place during a period beginning at
1-13     12:01 a.m. on the first Friday in August and ending at 11:59 p.m.
1-14     [12 midnight] on the second following Sunday.
1-15           SECTION 2.  This Act takes effect July 1, 2001, if it
1-16     receives a vote of two-thirds of all the members elected to each
1-17     house, as provided by Section 39, Article III, Texas Constitution.
1-18     If this Act does not receive the vote necessary for effect on that
1-19     date, this Act takes effect October 1, 2001.