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A BILL TO BE ENTITLED
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AN ACT
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relating to the exemption from the sales tax for clothing and |
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footwear. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subsection (a), Section 151.326, Tax Code, is |
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amended to read 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 a period beginning at |
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12:01 a.m. on the third [first] Friday in August and ending at 12 |
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midnight on the following Sunday. |
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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 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. |