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A BILL TO BE ENTITLED
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AN ACT
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relating to the maximum allowable cost of certain items eligible |
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for a sales tax exemption 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 151.326(a), Tax Code, is amended to read |
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as follows: |
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(a) The sale of an article of clothing or footwear designed |
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to be worn on or about the human body is exempted from the taxes |
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imposed by this chapter if: |
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(1) the sales price of the article is less than $175 |
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[$100]; and |
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(2) the sale takes place during a period beginning at |
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12:01 a.m. on the Friday before the 15th day preceding the uniform |
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date prescribed by Section 25.0811(a), Education Code, without |
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regard to any exception authorized by that section, before which a |
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school district may not begin instruction for the school year, and |
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ending at 12 midnight on the following Sunday. |
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SECTION 2. Section 151.327(a-1), Tax Code, is amended to |
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read as follows: |
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(a-1) The sale or storage, use, or other consumption of a |
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school supply or a school backpack is exempted from the taxes |
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imposed by this chapter if the school supply or backpack is |
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purchased: |
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(1) for use by a student in a public or private |
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elementary or secondary school; |
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(2) during the period described by Section |
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151.326(a)(2); and |
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(3) for a sales price of less than $175 [$100]. |
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SECTION 3. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 4. 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. |