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79S30237 KLA-D

By:  Shapleigh                                                    S.B. No. 27 



A BILL TO BE ENTITLED

AN ACT

relating to exemptions from the sales tax.                                    
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  The heading to Section 151.326, Tax Code, is 
amended to read as follows:
	Sec. 151.326.  CLOTHING AND FOOTWEAR FOR LIMITED PERIODS 
[PERIOD].
	SECTION 2.  Section 151.326(a), Tax Code, is amended to read 
as follows:     
	(a)  The sale of an article of clothing or footwear designed 
to be worn on or about the human body is exempted from the taxes 
imposed by this chapter if:
		(1)  the sales price of the article is less than $100;  
and                 
		(2)  the sale takes place during:                                      
			(A)  a period beginning at 12:01 a.m. on the first 
Friday in August and ending at 12 midnight on the following Sunday;  
or
			(B)  a period beginning at 12:01 a.m. on the first 
Friday in December and ending at 12 midnight on the following 
Sunday.
	SECTION 3.  Subchapter H, Chapter 151, Tax Code, is amended 
by adding Section 151.327 to read as follows:
	Sec. 151.327.  SCHOOL SUPPLIES FOR LIMITED PERIODS.  (a)  The 
sale or storage, use, or other consumption of a school supply, 
including a backpack, is exempted from the taxes imposed by this 
chapter if the school supply is purchased:
		(1)  for use by a student in a class in a public or 
private elementary or secondary school;
		(2)  during a period described by Section 
151.326(a)(2); and         
		(3)  for a sales price of less than $100 per item.                     
	(b)  The comptroller shall adopt rules specifying the school 
supplies that are exempt from taxation under this section.
	(c)  The exemption provided by this section does not apply to 
the purchase of a textbook.
	SECTION 4.  The changes in law made by this Act do not affect 
tax liability accruing before the effective date of this Act.  That 
liability continues in effect as if this Act had not been enacted, 
and the former law is continued in effect for the collection of 
taxes due and for civil and criminal enforcement of the liability of 
those taxes.
	SECTION 5.  This Act takes effect immediately if it receives 
a vote of two-thirds of all the members elected to each house, as 
provided by Section 39, Article III, Texas Constitution.  If this 
Act does not receive the vote necessary for immediate effect, this 
Act takes effect September 1, 2006.