|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
relating to exempting sales of certain hurricane preparation and |
|
summer seasonal supplies from the sales tax for a limited period. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
|
by adding Section 151.357 to read as follows: |
|
Sec. 151.357. HURRICANE PREPARATION AND SUMMER SEASONAL |
|
SUPPLIES FOR LIMITED PERIOD. (a) The sale of a hurricane |
|
preparation or summer seasonal item is exempted from the taxes |
|
imposed by this chapter if the sale takes place within a period |
|
beginning at 12:01 a.m. on the first Friday in June and ending at 12 |
|
midnight on the following Sunday. |
|
(b) For purposes of this section, "hurricane preparation or |
|
summer seasonal item" means: |
|
(1) a generator; |
|
(2) a wireless telephone; |
|
(3) a battery charger for a wireless telephone |
|
battery; |
|
(4) a flashlight; |
|
(5) a lantern; |
|
(6) a radio, the sales price of which does not exceed |
|
$100; |
|
(7) a tarpaulin; |
|
(8) a first-aid kit; |
|
(9) a battery or package of batteries; |
|
(10) a gasoline can or other similar gasoline |
|
container; |
|
(11) a power tool, including a chain saw and any |
|
battery-operated power tool; |
|
(12) a cleaning supply; |
|
(13) gloves; |
|
(14) a shovel; |
|
(15) a rake; |
|
(16) a water filter; |
|
(17) an outdoor, portable grill, the sales price of |
|
which does not exceed $100; |
|
(18) charcoal; |
|
(19) propane; |
|
(20) a bathing suit, the sales price of which does not |
|
exceed $100; |
|
(21) shorts, the sales price of which does not exceed |
|
$50; |
|
(22) a short-sleeved shirt, the sales price of which |
|
does not exceed $50; |
|
(23) an item of summertime seasonal clothing other |
|
than a bathing suit, shorts, or a short-sleeved shirt; |
|
(24) a swimming pool maintenance supply; or |
|
(25) a swimming pool toy. |
|
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 September 1, 2007. |