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A BILL TO BE ENTITLED
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AN ACT
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relating to exemptions from the sales tax. |
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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 151.356 to read as follows: |
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151.356. EMERGENCY PREPAREDNESS ITEMS FOR A LIMITED PERIOD. |
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(a) As used in this section "emergency-preparedness item" includes |
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the following items selling for less than $75: |
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(1) any portable self-powered light source; |
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(2) any portable self-powered radio, two-way radio, or |
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weatherband radio; |
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(3) any tarpaulin or other flexible waterproof |
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sheeting; |
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(4) any ground anchor system or tie-down kit; |
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(5) any gas or diesel fuel tank; |
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(6) any package of AAA-cell, AA-cell, C-cell, D-cell, |
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6-volt, or 9-volt batteries, excluding automobile and boat |
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batteries; |
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(7) any cell phone battery; |
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(8) any cell phone charger; |
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(8) any nonelectric food storage cooler; |
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(9) any hatchet or axe; |
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(10) any fire extinguisher, smoke detector, or carbon |
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monoxide detector; |
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(11) any self-contained first aid kit; |
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(12) any non-electric can opener; and |
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(13) any artificial ice, blue ice, ice packs, or |
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reusable ice product. |
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(b) As used in this section "emergency-preparedness item" |
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also includes the following items selling for less than $300. |
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(1) any storm protection device manufactured, |
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rated, |
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and marketed specifically for the purpose of preventing damage to |
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any glazed or non-glazed opening during storms; and |
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(2) any emergency or rescue ladder. |
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(c) As used in this section "emergency-preparedness item" |
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also includes any portable generator used to provide light or |
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communications or preserve food in the event of a power outage |
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selling for less than $3,000. |
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(d) The sale of any emergency-preparedness item is exempted |
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from the taxes imposed by this chapter if the sale occurs during a |
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period beginning at 12:01 a.m. on the Saturday preceding the last |
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Monday in April and ending at 11:59 p.m. on the last Monday in |
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April. |
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(e) During the period described in subsection (d), the |
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exemption applies to each emergency-preparedness item purchased, |
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regardless of how many emergency-preparedness items are purchased. |
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SECTION 2. (a) This Act takes effect September 1, 2015. |
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(b) The change in law made by this Act does not affect taxes |
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imposed before the effective date of this Act, and the law in effect |
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before the effective date of this Act is continued in effect for |
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purposes of the liability for and collection of those taxes. |