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A BILL TO BE ENTITLED
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AN ACT
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relating to exempting sales of certain hurricane preparation |
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supplies in certain counties from the sales tax for a limited |
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period. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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by adding Section 151.356 to read as follows: |
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Sec. 151.356. HURRICANE PREPARATION SUPPLIES IN CERTAIN |
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COUNTIES FOR LIMITED PERIOD. (a) The sale of a hurricane |
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preparation item is exempted from the taxes imposed by this chapter |
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if the sale takes place within the boundaries of a coastal county |
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during a period beginning at 12:01 a.m. on June 1 and ending at 12 |
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midnight on June 12. |
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(b) For purposes of this section: |
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(1) "Coastal county" means a county that borders on |
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the Gulf of Mexico. |
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(2) "Hurricane preparation item" means: |
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(A) a portable, self-powered light source, the |
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sales price of which does not exceed $20; |
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(B) a portable, self-powered radio, including a |
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two-way radio or weather band radio, the sales price of which does |
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not exceed $50; |
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(C) a tarpaulin or other flexible waterproof |
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sheeting, the sales price of which does not exceed $50; |
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(D) a self-contained first-aid kit, the sales |
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price of which does not exceed $30; |
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(E) a ground anchor system or tie-down kit, the |
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sales price of which does not exceed $50; |
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(F) a gasoline or diesel fuel tank, the sales |
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price of which does not exceed $25; |
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(G) a single AA, C, or D cell or 6-volt or 9-volt |
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battery, other than an automobile or boat battery, the sales price |
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of which does not exceed $30; |
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(H) a package of batteries described by Paragraph |
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(G), the sales price of which does not exceed $30; |
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(I) a nonelectric food storage cooler, the sales |
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price of which does not exceed $30; or |
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(J) a portable generator used to provide light or |
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communications or to preserve food during a power outage, the sales |
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price of which does not exceed $750. |
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SECTION 2. The change 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 3. This Act takes effect September 1, 2007. |