Texas 2023 - 88th Regular

Texas Senate Bill SB1000

Filed
2/17/23  
Out of Senate Committee
4/17/23  
Voted on by Senate
4/20/23  
Governor Action
 
Bill Becomes Law
 

Caption

Relating to a temporary exemption from sales and use taxes for certain clothing and footwear.

Impact

If enacted, SB1000 will alter the current sales tax regulations for clothing and footwear within the state of Texas, providing a limited time frame where these items can be purchased tax-free. This temporary measure reflects the state's strategy to encourage consumer spending and provide relief, especially to low and middle-income families who may benefit most from the reduced costs. The bill emphasizes the state's willingness to adapt tax policies that respond to economic conditions and aims to stimulate local retail businesses by increasing foot traffic during the holiday weekend.

Summary

Senate Bill 1000 proposes a temporary exemption from sales and use taxes for clothing and footwear priced under $200. This exemption is set to take place over a limited period from October 13, 2023 to October 15, 2023. The intent is to provide financial relief to Texans, particularly close to the holiday season and other significant financial periods, such as paydays. By allowing residents to purchase clothing and footwear without the added burden of sales tax, the bill aims to alleviate some financial pressure, especially in the wake of rising living costs. This tax holiday is also part of a broader response to the ongoing discussions about tax reductions in Texas.

Sentiment

The sentiment around SB1000 has generally been positive among lawmakers who advocate for tax relief measures. Supporters view this bill as an important initiative that promotes financial relief for Texas residents, particularly during critical spending periods. Conversely, some skepticism exists regarding the effectiveness of temporary tax exemptions in significantly impacting broader economic conditions. Critics may argue that while it provides short-term relief, it does not address long-term fiscal policies or strategies needed for sustainable economic growth.

Contention

Debate around SB1000 was minimal, with few points of contention identified during the discussions. Some legislators raised concerns about the overall impact on state revenue, questioning if the temporary exemption might hinder funding for essential services. However, the majority consensus favors the bill as a means to stimulate economic activity. As the legislation only targets specific types of goods and is limited to a short time frame, the discussions primarily emphasized its potential advantages rather than substantial drawbacks.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 151. Limited Sales, Excise, And Use Tax
    • Section: New Section
    • Section: New Section
    • Section: New Section

Companion Bills

No companion bills found.

Previously Filed As

TX HB31

Relating to decreasing the state sales and use tax rate.

TX HB3437

Relating to decreasing the state sales and use tax rate.

TX SB2006

Relating to decreasing the state sales and use tax rate.

TX HB4913

Relating to a temporary decrease in the rates of state sales and use taxes.

TX HB4363

Relating to an increase in the state sales and use tax rate for the purpose of reducing school district maintenance and operations ad valorem taxes and a study of additional changes to the rate and application of the state sales and use tax for that same purpose; increasing the rate of a tax.

TX HB2663

Relating to the rate of state sales and use taxes imposed on certain personal services and the use of a portion of the revenue from those taxes for sexual assault programs; increasing the rates of taxes.

TX HB4621

Relating to the state sales tax rate and the use of certain revenue from state sales and use taxes to reduce school district maintenance and operations ad valorem tax rates; increasing the rate of a tax.

TX HB3427

Relating to an increase in the state sales and use tax rate for the purpose of reducing school district maintenance and operations ad valorem taxes; increasing the rate of a tax.

Similar Bills

No similar bills found.