Amend SB 1811 on third reading by striking ARTICLE 12 of the bill ("SALES AND USE TAX HOLIDAY"), as amended on second reading by the McClendon amendment (bar code 823959), and as the McClendon amendment was amended by the Guillen amendment (bar code 824451), substituting the following appropriately numbered ARTICLE to the bill and renumbering subsequent ARTICLES and SECTIONS of the bill accordingly:
ARTICLE ___. PERIOD FOR SALES AND USE TAX HOLIDAY
SECTION ___.01. Section 151.326(a), Tax Code, is amended to read as follows:
(a) The sale of an article of clothing or footwear designed to be worn on or about the human body is exempted from the taxes imposed by this chapter if:
(1) the sales price of the article is less than $100; and
(2) the sale takes place during a period beginning at 12:01 a.m. on the first [third] Friday in August and ending at 12 midnight on the following Sunday.
SECTION ___.02. Section 151.326(a), Tax Code, as amended by this article, does not affect tax liability accruing before the effective date of this article. That liability continues in effect as if this article had not been enacted, and the former law is continued in effect for the collection of taxes due and for civil and criminal enforcement of the liability for those taxes.
SECTION ___.03. This article takes effect immediately if the Act receives a vote of two-thirds of all the members elected to each house, as provided by Section 39, Article III, Texas Constitution. If this Act does not receive the vote necessary for immediate effect, this article takes effect September 1, 2011.