By: West, et al.  S.B. No. 1000
         (In the Senate - Filed February 17, 2023; March 3, 2023,
  read first time and referred to Committee on Finance;
  April 17, 2023, reported adversely, with favorable Committee
  Substitute by the following vote:  Yeas 16, Nays 1; April 17, 2023,
  sent to printer.)
Click here to see the committee vote
 
  COMMITTEE SUBSTITUTE FOR S.B. No. 1000 By:  West
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to a temporary exemption from sales and use taxes for
  certain clothing and footwear.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter H, Chapter 151, Tax Code, is amended
  by adding Section 151.3265 to read as follows:
         Sec. 151.3265.  CLOTHING AND FOOTWEAR FOR LIMITED PERIOD;
  TEMPORARY EXEMPTION.  (a)  The sale of an article of clothing or
  footwear to which Section 151.326 applies is exempted from the
  taxes imposed by this chapter if:
               (1)  the sales price of the article is less than $200;
  and
               (2)  the sale takes place during the period beginning
  at 12:01 a.m. Friday, October 13, 2023, and ending at 11:59 p.m.
  Sunday, October 15, 2023.
         (b)  This section expires October 31, 2023.
         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, 2023.
 
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