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A BILL TO BE ENTITLED
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AN ACT
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relating to exempting certain emergency preparation items from the |
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sales and use tax 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. Section 151.3565(b), Tax Code, is amended to |
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read as follows: |
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(b) For purposes of this section, "emergency preparation |
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item" means: |
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(1) a portable generator used to provide light or |
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communications or to preserve perishable food in the event of a |
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power outage, the sales price of which is less than $3,000; |
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(2) an item listed in this subdivision, the sales |
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price of which is less than $300: |
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(A) a storm protection device manufactured, |
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rated, and marketed specifically to prevent damage to a glazed or |
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non-glazed opening during a storm; or |
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(B) an emergency or rescue ladder; or |
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(3) an item listed in this subdivision, the sales |
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price of which is less than $75: |
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(A) a reusable or artificial ice product; |
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(B) a portable, self-powered light source; |
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(C) a gasoline or diesel fuel container; |
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(D) a AAA cell, AA cell, C cell, D cell, 6 volt, |
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or 9 volt battery, or a package containing more than one battery, |
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other than an automobile or boat battery; |
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(E) a nonelectric cooler or ice chest for food |
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storage; |
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(F) a tarpaulin or other flexible waterproof |
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sheeting; |
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(G) a ground anchor system or tie-down kit; |
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(H) a mobile telephone battery or battery |
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charger; |
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(I) a portable self-powered radio, including a |
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two-way radio or weatherband radio; |
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(J) a fire extinguisher, smoke detector, or |
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carbon monoxide detector; |
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(K) a hatchet or axe; |
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(L) a self-contained first aid kit; [or] |
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(M) a nonelectric can opener; |
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(N) a hand warmer or a package containing more |
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than one hand warmer; |
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(O) a lantern tool; |
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(P) a highway flare or a package containing more |
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than one highway flare; |
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(Q) a sewing kit; |
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(R) a Swiss Army knife; |
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(S) a nylon rope no longer than 50 feet; |
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(T) a foldable shovel; |
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(U) a wrench; |
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(V) a pair of pliers; |
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(W) a sleeping bag; |
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(X) a package of waterproof matches; or |
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(Y) a water purifier. |
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SECTION 2. The changes in law made by this Act do not affect |
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taxes imposed before the effective date of this Act, and the law in |
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effect before the effective date of this Act is continued in effect |
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for purposes of the liability for and collection of those taxes. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2023. |