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A BILL TO BE ENTITLED
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AN ACT
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relating to a sales and use tax exemption for certain feminine |
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hygiene products 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 151.3131 to read as follows: |
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Sec. 151.3131. FEMININE HYGIENE PRODUCTS. (a) In this |
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section, "feminine hygiene product" means tampons, panty liners, |
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sanitary napkins, and other similar tangible personal property sold |
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for the principal purpose of feminine hygiene in connection with |
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the menstrual cycle. |
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(b) The sale, use, or consumption of a feminine hygiene |
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product is exempted from the taxes imposed by this chapter if the |
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feminine hygiene product is purchased during the period described |
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by Section 151.326(a)(2). |
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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 July 1, 2017, if it |
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receives a vote of two-thirds of all the members elected to each |
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house, as provided by Section 39, Article III, Texas Constitution. |
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If this Act does not receive the vote necessary for effect on that |
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date, this Act takes effect September 1, 2017. |