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A BILL TO BE ENTITLED
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AN ACT
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relating to exempting certain hurricane preparation supplies from |
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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 SUPPLIES FOR LIMITED |
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PERIOD. (a) The sale of a hurricane preparation item is exempted |
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from the taxes imposed by this chapter if the sale takes place |
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during a period beginning at 12:01 a.m. on the first Friday in June |
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and ending at 12 midnight on the following Sunday. |
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(b) For purposes of this section, "hurricane preparation |
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item" means: |
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(1) an artificial ice product, the sales price of |
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which does not exceed $10; |
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(2) an item listed in this subdivision, the sales |
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price of which does not exceed $20: |
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(A) a portable, self-powered light source |
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regardless of whether the item also has an electrical cord; |
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(B) a battery-powered flashlight or lantern |
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regardless of whether the item also has an electrical cord; |
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(C) a lantern fueled by propane, kerosene, lamp |
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oil, or a similar fuel; |
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(D) an oil-fueled torch, including a tiki torch; |
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(E) a candle; |
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(F) duct tape; |
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(G) a manual can opener; or |
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(H) a first aid kit; |
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(3) a gasoline, diesel fuel, liquefied petroleum gas, |
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kerosene, or other fuel container, the sales price of which does not |
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exceed $25; |
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(4) an item listed in this subdivision, the sales |
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price of which does not exceed $30: |
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(A) a AAA, AA, C, or D cell or 6-volt or 9-volt |
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battery, including a rechargeable battery, other than an |
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automobile, boat, or cellular telephone battery; or |
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(B) a nonelectric cooler or ice chest for food |
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storage; |
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(5) a cellular telephone battery charger, the sales |
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price of which does not exceed $40; |
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(6) an item listed in this subdivision, the sales |
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price of which does not exceed $50: |
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(A) a battery-powered or self-powered radio, |
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including a two-way radio or weather band radio, regardless of |
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whether the item also has an electrical cord; |
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(B) a tarpaulin, Visqueen, plastic sheeting, |
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plastic drop cloth, or other flexible waterproof sheeting; |
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(C) a ground anchor system or tie-down kit; |
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(D) a bungee cord or similar elastic cord; |
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(E) a ratchet strap; |
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(F) a power cord; or |
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(G) a water storage container; |
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(7) a cellular telephone battery, the sales price of |
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which does not exceed $60; |
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(8) an item listed in this subdivision, the sales |
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price of which does not exceed $75: |
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(A) a carbon monoxide detector; |
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(B) a smoke detector; |
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(C) a fire extinguisher; |
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(D) a package containing two or more items listed |
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in Subdivisions (1) through (7) or this subdivision; or |
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(E) a package containing one or more items listed |
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in Subdivisions (1) through (7) or this subdivision and one or more |
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items otherwise exempt from taxation under this chapter; |
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(9) an item listed in this subdivision, the sales |
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price of which does not exceed $200: |
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(A) a storm shutter; or |
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(B) any material specifically manufactured, |
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rated, and marketed for the purpose of preventing window damage |
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from storms; or |
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(10) an item listed in this subdivision, the sales |
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price of which does not exceed $1,000: |
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(A) a portable generator used to provide light or |
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communications or to preserve perishable food in the event of a |
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power outage; or |
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(B) a power inverter used to supply electricity |
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in the event of a power outage. |
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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, 2009. |