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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 151.357 to read as follows: |
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Sec. 151.357. 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 first tier |
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coastal county or second tier coastal county during a period |
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beginning at 12:01 a.m. on May 21 and ending at 12 midnight on June |
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1. |
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(b) For purposes of this section: |
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(1) "First tier coastal county" and "second tier |
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coastal county" have the meanings assigned those terms by Section |
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2210.003, Insurance Code. |
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(2) "Hurricane preparation item" means: |
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(A) a hard-sided or soft-sided reusable ice pack, |
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the sales price of which does not exceed $10; |
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(B) a portable, self-powered light source, the |
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sales price of which does not exceed $20; |
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(C) a portable, self-powered radio, including a |
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two-way radio or weatherband radio, the sales price of which does |
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not exceed $50; |
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(D) a tarpaulin or other flexible waterproof |
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sheeting, the sales price of which does not exceed $50; |
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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 package containing one or more AAA, AA, C, |
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or D cell or 6-volt or 9-volt batteries, other than an automobile or |
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boat battery, the sales price of which does not exceed $30; |
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(H) a nonelectric food storage cooler, the sales |
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price of which does not exceed $30; |
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(I) a cellular telephone battery, the sales price |
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of which does not exceed $60; |
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(J) a cellular telephone battery charger, the |
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sales price of which does not exceed $40; |
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(K) a carbon monoxide detector, the sales price |
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of which does not exceed $75; |
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(L) a storm shutter device, the sales price of |
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which does not exceed $200; |
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(M) 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 $1,000; or |
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(N) a product, the sales price of which does not |
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exceed $75, consisting only of: |
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(i) two or more of the items listed in |
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Paragraphs (A)-(M); or |
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(ii) two or more of the items listed in |
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Paragraphs (A)-(M) and one or more other items, each of which is |
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exempted by another law from the taxes imposed by this chapter. |
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(3) "Storm shutter device" means a material or product |
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that is manufactured, rated, and marketed specifically to prevent |
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damage to a window from a storm. |
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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. |