| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
| |
|
|
relating to the sales tax exemption period for clothing and |
|
|
footwear. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Subsection (a), Section 151.326, 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 Friday before the 15th [eighth] day preceding the |
|
|
uniform date prescribed by Section 25.0811(a), Education Code, |
|
|
without regard to any exception authorized by that section, before |
|
|
which a school district [earliest date on which any school
|
|
|
district, other than a district operating a year-round system,] may |
|
|
not begin instruction for the school year [as prescribed by Section
|
|
|
25.0811(a), Education Code], and ending at 12 midnight on the |
|
|
following Sunday. |
|
|
SECTION 2. The change in law made by this Act does not |
|
|
affect tax liability accruing before the effective date of this |
|
|
Act. That liability continues in effect as if this Act 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 3. This Act takes effect immediately if it 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 |
|
|
Act takes effect September 1, 2013. |
|
|
|
|
|
* * * * * |