79R3940 DAK-D

By:  Coleman                                                      H.B. No. 3213



A BILL TO BE ENTITLED

AN ACT

relating to the exemption from the sales tax for clothing and 
footwear.     
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  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 period beginning at 
12:01 a.m. on the first Friday in August and ending at 11:59 p.m. on 
the third Friday in August [12 midnight on the following Sunday].
	SECTION 2.  The change in law made by this Act does not 
affect taxes imposed before the effective date of this Act, and the 
law in effect before the effective date of this Act is continued in 
effect for purposes of the liability for and collection of those 
taxes.
	SECTION 3.  This Act takes effect July 1, 2005, 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 effect on that 
date, this Act takes effect October 1, 2005.