81R3115 BEF-F

By: Patrick, Dan, Jackson, Mike S.B. No. 360

A BILL TO BE ENTITLED

AN ACT

relating to exempting certain hurricane preparation 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 SUPPLIES FOR LIMITED PERIOD. (a) The sale of a hurricane preparation item is exempted from the taxes imposed by this chapter if the sale takes place during 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 item" means:

(1) an artificial ice product, the sales price of which does not exceed $10;

(2) an item listed in this subdivision, the sales price of which does not exceed $20:

(A) a portable, self-powered light source regardless of whether the item also has an electrical cord;

(B) a battery-powered flashlight or lantern regardless of whether the item also has an electrical cord;

(C) a lantern fueled by propane, kerosene, lamp oil, or a similar fuel;

(D) an oil-fueled torch, including a tiki torch;

(E) a candle;

(F) duct tape;

(G) a manual can opener; or

(H) a first aid kit;

(3) a gasoline, diesel fuel, liquefied petroleum gas, kerosene, or other fuel container, the sales price of which does not exceed $25;

(4) an item listed in this subdivision, the sales price of which does not exceed $30:

(A) a AAA, AA, C, or D cell or 6-volt or 9-volt battery, including a rechargeable battery, other than an automobile, boat, or cellular telephone battery; or

(B) a nonelectric cooler or ice chest for food storage;

(5) a cellular telephone battery charger, the sales price of which does not exceed $40;

(6) an item listed in this subdivision, the sales price of which does not exceed $50:

(A) a battery-powered or self-powered radio, including a two-way radio or weather band radio, regardless of whether the item also has an electrical cord;

(B) a tarpaulin, Visqueen, plastic sheeting, plastic drop cloth, or other flexible waterproof sheeting;

(C) a ground anchor system or tie-down kit;

(D) a bungee cord or similar elastic cord;

(E) a ratchet strap;

(F) a power cord; or

(G) a water storage container;

(7) a cellular telephone battery, the sales price of which does not exceed $60;

(8) an item listed in this subdivision, the sales price of which does not exceed $75:

(A) a carbon monoxide detector;

(B) a smoke detector;

(C) a fire extinguisher;

(D) a package containing two or more items listed in Subdivisions (1) through (7) or this subdivision; or

(E) a package containing one or more items listed in Subdivisions (1) through (7) or this subdivision and one or more items otherwise exempt from taxation under this chapter;

(9) an item listed in this subdivision, the sales price of which does not exceed $200:

(A) a storm shutter; or

(B) any material specifically manufactured, rated, and marketed for the purpose of preventing window damage from storms; or

(10) an item listed in this subdivision, the sales price of which does not exceed $1,000:

(A) a portable generator used to provide light or communications or to preserve perishable food in the event of a power outage; or

(B) a power inverter used to supply electricity in the event of a power outage.

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, 2009.