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