| 1 | 1 | | 81R4995 BEF-D |
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| 2 | 2 | | By: Hamilton H.B. No. 1591 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to exempting sales of certain hurricane preparation |
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| 8 | 8 | | supplies in certain counties from the sales tax for a limited |
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| 9 | 9 | | period. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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| 12 | 12 | | by adding Section 151.357 to read as follows: |
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| 13 | 13 | | Sec. 151.357. HURRICANE PREPARATION SUPPLIES IN CERTAIN |
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| 14 | 14 | | COUNTIES FOR LIMITED PERIOD. (a) The sale of a hurricane |
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| 15 | 15 | | preparation item is exempted from the taxes imposed by this chapter |
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| 16 | 16 | | if the sale takes place within the boundaries of a first tier |
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| 17 | 17 | | coastal county or second tier coastal county during a period |
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| 18 | 18 | | beginning at 12:01 a.m. on May 21 and ending at 12 midnight on June |
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| 19 | 19 | | 1. |
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| 20 | 20 | | (b) For purposes of this section: |
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| 21 | 21 | | (1) "First tier coastal county" and "second tier |
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| 22 | 22 | | coastal county" have the meanings assigned those terms by Section |
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| 23 | 23 | | 2210.003, Insurance Code. |
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| 24 | 24 | | (2) "Hurricane preparation item" means: |
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| 25 | 25 | | (A) a hard-sided or soft-sided reusable ice pack, |
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| 26 | 26 | | the sales price of which does not exceed $10; |
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| 27 | 27 | | (B) a portable, self-powered light source, the |
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| 28 | 28 | | sales price of which does not exceed $20; |
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| 29 | 29 | | (C) a portable, self-powered radio, including a |
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| 30 | 30 | | two-way radio or weatherband radio, the sales price of which does |
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| 31 | 31 | | not exceed $50; |
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| 32 | 32 | | (D) a tarpaulin or other flexible waterproof |
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| 33 | 33 | | sheeting, the sales price of which does not exceed $50; |
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| 34 | 34 | | (E) a ground anchor system or tie-down kit, the |
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| 35 | 35 | | sales price of which does not exceed $50; |
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| 36 | 36 | | (F) a gasoline or diesel fuel tank, the sales |
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| 37 | 37 | | price of which does not exceed $25; |
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| 38 | 38 | | (G) a package containing one or more AAA, AA, C, |
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| 39 | 39 | | or D cell or 6-volt or 9-volt batteries, other than an automobile or |
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| 40 | 40 | | boat battery, the sales price of which does not exceed $30; |
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| 41 | 41 | | (H) a nonelectric food storage cooler, the sales |
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| 42 | 42 | | price of which does not exceed $30; |
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| 43 | 43 | | (I) a cellular telephone battery, the sales price |
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| 44 | 44 | | of which does not exceed $60; |
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| 45 | 45 | | (J) a cellular telephone battery charger, the |
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| 46 | 46 | | sales price of which does not exceed $40; |
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| 47 | 47 | | (K) a carbon monoxide detector, the sales price |
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| 48 | 48 | | of which does not exceed $75; |
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| 49 | 49 | | (L) a storm shutter device, the sales price of |
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| 50 | 50 | | which does not exceed $200; |
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| 51 | 51 | | (M) a portable generator used to provide light or |
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| 52 | 52 | | communications or to preserve food during a power outage, the sales |
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| 53 | 53 | | price of which does not exceed $1,000; or |
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| 54 | 54 | | (N) a product, the sales price of which does not |
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| 55 | 55 | | exceed $75, consisting only of: |
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| 56 | 56 | | (i) two or more of the items listed in |
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| 57 | 57 | | Paragraphs (A)-(M); or |
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| 58 | 58 | | (ii) two or more of the items listed in |
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| 59 | 59 | | Paragraphs (A)-(M) and one or more other items, each of which is |
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| 60 | 60 | | exempted by another law from the taxes imposed by this chapter. |
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| 61 | 61 | | (3) "Storm shutter device" means a material or product |
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| 62 | 62 | | that is manufactured, rated, and marketed specifically to prevent |
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| 63 | 63 | | damage to a window from a storm. |
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| 64 | 64 | | SECTION 2. The change in law made by this Act does not |
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| 65 | 65 | | affect taxes imposed before the effective date of this Act, and the |
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| 66 | 66 | | law in effect before the effective date of this Act is continued in |
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| 67 | 67 | | effect for purposes of the liability for and collection of those |
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| 68 | 68 | | taxes. |
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| 69 | 69 | | SECTION 3. This Act takes effect September 1, 2009. |
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