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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from sales and use taxes for certain |
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personal and household supplies. |
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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 151.3142 to read as follows: |
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Sec. 151.3142. CERTAIN PERSONAL AND HOUSEHOLD ITEMS. The |
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following items are exempted from the taxes imposed by this |
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chapter: |
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(1) toilet paper; |
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(2) contact lens solution; |
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(3) reading glasses; |
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(4) dental floss; |
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(5) laundry detergent; |
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(6) dish soap; |
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(7) hand soap; and |
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(8) antiperspirant or deodorant. |
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SECTION 2. The changes in law made by this Act do not affect |
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tax liability accruing before the effective date of this Act. That |
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liability continues in effect as if this Act had not been enacted, |
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and the former law is continued in effect for the collection of |
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taxes due and for civil and criminal enforcement of the liability |
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for those taxes. |
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SECTION 3. This Act takes effect September 1, 2025. |