By Oliveira                                           H.B. No. 3279
         77R8983 DAK-D                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to exempting certain sewing notions from the sales and use
 1-3     tax for a limited time.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended by
 1-6     adding Section 151.3263 to read as follows:
 1-7           Sec. 151.3263.  SEWING NOTIONS FOR LIMITED TIME.  A sewing
 1-8     notion is exempt from the taxes imposed by this chapter if:
 1-9                 (1)  the sale of the sewing notion takes place during
1-10     the period specified in Section 151.326(a); and
1-11                 (2)  the sales price of the sewing notion is less than
1-12     $50.
1-13           SECTION 2. (a)  This Act takes effect July 1, 2001, if it
1-14     receives a vote of two-thirds of all the members elected to each
1-15     house, as provided by Section 39, Article III, Texas Constitution.
1-16     If this Act does not receive the vote necessary for effect on that
1-17     date, this Act takes effect October 1, 2001.
1-18           (b)  The change in law made by this Act does not affect taxes
1-19     imposed before the effective date of this Act, and the law in
1-20     effect before the effective date of this Act is continued in effect
1-21     for purposes of the liability for and collection of those taxes.