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A BILL TO BE ENTITLED
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AN ACT
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relating to expanding the limited period for exemptions from the |
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sales tax for clothing and footwear. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. The heading to Section 151.326, Tax Code, is |
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amended to read as follows: |
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Sec. 151.326. CLOTHING AND FOOTWEAR FOR LIMITED PERIODS |
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[PERIOD]. |
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SECTION 2. Section 151.326(a), Tax Code, is amended to read |
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as follows: |
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(a) The sale of an article of clothing or footwear designed |
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to be worn on or about the human body is exempted from the taxes |
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imposed by this chapter if: |
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(1) the sales price of the article is less than $100; |
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and |
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(2) the sale takes place during: |
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(A) a period beginning at 12:01 a.m. on the first |
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Friday in August and ending at 11:59 p.m. [12 midnight] on the |
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following Sunday; or |
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(B) a period beginning at 12:01 a.m. on the |
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second Friday in January and ending at 11:59 p.m. on the following |
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Sunday. |
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SECTION 3. The change |
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in law made by this Act does not |
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affect taxes imposed before the effective date of this Act, and the |
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law in effect before the effective date of this Act is continued in |
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effect for purposes of the liability for and collection of those |
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taxes. |
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SECTION 4. This Act takes effect July 1, 2007, if it |
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receives a vote of two-thirds of all the members elected to each |
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house, as provided by Section 39, Article III, Texas Constitution. |
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If this Act does not receive the vote necessary for effect on that |
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date, this Act takes effect October 1, 2007. |