| 1 | 1 | | 81R3115 BEF-F |
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| 2 | 2 | | By: Taylor H.B. No. 450 |
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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 certain hurricane preparation supplies from |
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| 8 | 8 | | the sales tax for a limited period. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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| 11 | 11 | | by adding Section 151.357 to read as follows: |
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| 12 | 12 | | Sec. 151.357. HURRICANE PREPARATION SUPPLIES FOR LIMITED |
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| 13 | 13 | | PERIOD. (a) The sale of a hurricane preparation item is exempted |
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| 14 | 14 | | from the taxes imposed by this chapter if the sale takes place |
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| 15 | 15 | | during a period beginning at 12:01 a.m. on the first Friday in June |
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| 16 | 16 | | and ending at 12 midnight on the following Sunday. |
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| 17 | 17 | | (b) For purposes of this section, "hurricane preparation |
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| 18 | 18 | | item" means: |
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| 19 | 19 | | (1) an artificial ice product, the sales price of |
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| 20 | 20 | | which does not exceed $10; |
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| 21 | 21 | | (2) an item listed in this subdivision, the sales |
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| 22 | 22 | | price of which does not exceed $20: |
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| 23 | 23 | | (A) a portable, self-powered light source |
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| 24 | 24 | | regardless of whether the item also has an electrical cord; |
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| 25 | 25 | | (B) a battery-powered flashlight or lantern |
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| 26 | 26 | | regardless of whether the item also has an electrical cord; |
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| 27 | 27 | | (C) a lantern fueled by propane, kerosene, lamp |
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| 28 | 28 | | oil, or a similar fuel; |
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| 29 | 29 | | (D) an oil-fueled torch, including a tiki torch; |
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| 30 | 30 | | (E) a candle; |
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| 31 | 31 | | (F) duct tape; |
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| 32 | 32 | | (G) a manual can opener; or |
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| 33 | 33 | | (H) a first aid kit; |
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| 34 | 34 | | (3) a gasoline, diesel fuel, liquefied petroleum gas, |
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| 35 | 35 | | kerosene, or other fuel container, the sales price of which does not |
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| 36 | 36 | | exceed $25; |
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| 37 | 37 | | (4) an item listed in this subdivision, the sales |
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| 38 | 38 | | price of which does not exceed $30: |
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| 39 | 39 | | (A) a AAA, AA, C, or D cell or 6-volt or 9-volt |
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| 40 | 40 | | battery, including a rechargeable battery, other than an |
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| 41 | 41 | | automobile, boat, or cellular telephone battery; or |
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| 42 | 42 | | (B) a nonelectric cooler or ice chest for food |
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| 43 | 43 | | storage; |
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| 44 | 44 | | (5) a cellular telephone battery charger, the sales |
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| 45 | 45 | | price of which does not exceed $40; |
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| 46 | 46 | | (6) an item listed in this subdivision, the sales |
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| 47 | 47 | | price of which does not exceed $50: |
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| 48 | 48 | | (A) a battery-powered or self-powered radio, |
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| 49 | 49 | | including a two-way radio or weather band radio, regardless of |
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| 50 | 50 | | whether the item also has an electrical cord; |
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| 51 | 51 | | (B) a tarpaulin, Visqueen, plastic sheeting, |
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| 52 | 52 | | plastic drop cloth, or other flexible waterproof sheeting; |
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| 53 | 53 | | (C) a ground anchor system or tie-down kit; |
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| 54 | 54 | | (D) a bungee cord or similar elastic cord; |
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| 55 | 55 | | (E) a ratchet strap; |
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| 56 | 56 | | (F) a power cord; or |
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| 57 | 57 | | (G) a water storage container; |
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| 58 | 58 | | (7) a cellular telephone battery, the sales price of |
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| 59 | 59 | | which does not exceed $60; |
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| 60 | 60 | | (8) an item listed in this subdivision, the sales |
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| 61 | 61 | | price of which does not exceed $75: |
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| 62 | 62 | | (A) a carbon monoxide detector; |
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| 63 | 63 | | (B) a smoke detector; |
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| 64 | 64 | | (C) a fire extinguisher; |
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| 65 | 65 | | (D) a package containing two or more items listed |
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| 66 | 66 | | in Subdivisions (1) through (7) or this subdivision; or |
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| 67 | 67 | | (E) a package containing one or more items listed |
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| 68 | 68 | | in Subdivisions (1) through (7) or this subdivision and one or more |
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| 69 | 69 | | items otherwise exempt from taxation under this chapter; |
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| 70 | 70 | | (9) an item listed in this subdivision, the sales |
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| 71 | 71 | | price of which does not exceed $200: |
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| 72 | 72 | | (A) a storm shutter; or |
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| 73 | 73 | | (B) any material specifically manufactured, |
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| 74 | 74 | | rated, and marketed for the purpose of preventing window damage |
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| 75 | 75 | | from storms; or |
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| 76 | 76 | | (10) an item listed in this subdivision, the sales |
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| 77 | 77 | | price of which does not exceed $1,000: |
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| 78 | 78 | | (A) a portable generator used to provide light or |
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| 79 | 79 | | communications or to preserve perishable food in the event of a |
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| 80 | 80 | | power outage; or |
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| 81 | 81 | | (B) a power inverter used to supply electricity |
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| 82 | 82 | | in the event of a power outage. |
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| 83 | 83 | | SECTION 2. The change in law made by this Act does not |
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| 84 | 84 | | affect taxes imposed before the effective date of this Act, and the |
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| 85 | 85 | | law in effect before the effective date of this Act is continued in |
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| 86 | 86 | | effect for purposes of the liability for and collection of those |
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| 87 | 87 | | taxes. |
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| 88 | 88 | | SECTION 3. This Act takes effect September 1, 2009. |
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