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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 June 1 and ending at 12 |
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midnight on June 7. |
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(b) For purposes of this section, "hurricane preparation |
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item" means: |
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(1) 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 reusable or artificial ice product; |
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(B) duct tape; |
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(C) a portable, self-powered light source; |
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(D) a battery-powered flashlight or lantern; |
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(E) a gas-fueled lantern; |
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(F) an oil-fueled torch, including a tiki torch; |
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or |
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(G) a candle; |
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(2) an item listed in this subdivision, the sales |
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price of which does not exceed $25: |
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(A) a gasoline or diesel fuel container; |
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(B) a manual can opener; or |
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(C) a first-aid kit; |
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(3) 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 battery, including a rechargeable battery, |
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other than a 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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(4) 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 tarpaulin, plastic drop cloth, or other |
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flexible waterproof sheeting; |
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(B) a ground anchor system or tie-down kit; |
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(C) a bungee cord or similar elastic cord; |
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(D) a water storage container; or |
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(E) a ratchet strap; |
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(5) 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 cellular telephone battery or battery |
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charger; |
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(B) a battery-powered or self-powered radio, |
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including a two-way radio or weatherband radio; |
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(C) a carbon monoxide detector; |
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(D) a smoke detector; or |
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(E) a fire extinguisher; |
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(6) 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 and |
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marketed for the purpose of preventing window damage, including a |
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hurricane-resistant window or window panel; |
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(7) 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 supply |
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electricity in the event of a power outage and the power cords |
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necessary to connect the generator; or |
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(B) a power inverter used to supply electricity |
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in the event of a power outage and the power cords necessary to |
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connect the power inverter; or |
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(8) a package containing more than one unit of an item |
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listed in this subsection if the sales price of the package does not |
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exceed the sales price allowed for one unit of the item. |
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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. |