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