Texas 2017 - 85th Regular

Texas Senate Bill SB1756

Caption

Relating to a sales and use tax exemption for United States flags and Texas state flags.

Impact

If enacted, SB1756 would amend the Texas Tax Code, specifically within Subchapter H of Chapter 151, to include this exemption for flag sales. The act is designed to affirm the recognition of the importance of national and state flags, potentially increasing their visibility and use in civic engagements, events, and personal residences. The exemption would apply only to the sale of flags themselves, carving out a clear distinction between flags and other products displaying flag imagery, ensuring that businesses can articulate this difference in their tax practices.

Summary

SB1756 proposes a sales and use tax exemption for the sale of United States flags and Texas state flags. According to the bill, certain flags will be defined specifically for the purpose of this tax exemption, which encompasses flags that can be flown from a staff, while excluding representations of flags on items such as clothing or documents. This legislative measure aims to honor and promote the display of these flags without imposing tax burdens on their purchasers, thereby encouraging patriotism and state pride among residents of Texas.

Contention

As with any tax exemption legislation, discussions surrounding SB1756 may involve varying viewpoints on fiscal responsibility and the implications of extending tax breaks. Supporters argue that the bill fosters national pride and benefits local businesses selling flags. Critics may raise concerns about the impact on state revenue and the precedence of tax exemptions, questioning whether such exemptions are the best route for promoting patriotism without an associated cost. Thus, the bill could become a touchpoint in debates about government spending and taxation priorities.

Companion Bills

No companion bills found.

Previously Filed As

TX SB2031

Relating to the flying of the United States and Texas flags by public schools.

TX HB587

Relating to the incineration of a United States flag or Texas state flag through the cremation process at the request of any person.

TX HB876

Relating to the purchase of a United States flag or Texas flag by a governmental agency.

TX HB688

Relating to sales and use tax exemptions for certain computers sold during a limited period.

TX HB4371

Relating to an exemption from sales and use taxes for certain items used by or for certain life sciences campuses.

TX SB340

Relating to a sales and use tax exemption for child and adult diapers.

TX SB379

Relating to an exemption from sales and use taxes for certain family care items.

TX HB164

Relating to exempting textbooks purchased, used, or consumed by university and college students from sales and use taxes for limited periods.

TX SB278

Relating to exempting textbooks purchased, used, or consumed by university and college students from sales and use taxes for limited periods.

TX HB300

Relating to an exemption from sales and use taxes for certain family care items.

Similar Bills

No similar bills found.