81R3115 BEF-F
By: Taylor H.B. No. 450
A BILL TO BE ENTITLED
AN ACT
relating to exempting certain hurricane preparation supplies 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 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
during a period beginning at 12:01 a.m. on the first Friday in June
and ending at 12 midnight on the following Sunday.
(b) For purposes of this section, "hurricane preparation
item" means:
(1) an artificial ice product, the sales price of
which does not exceed $10;
(2) an item listed in this subdivision, the sales
price of which does not exceed $20:
(A) a portable, self-powered light source
regardless of whether the item also has an electrical cord;
(B) a battery-powered flashlight or lantern
regardless of whether the item also has an electrical cord;
(C) a lantern fueled by propane, kerosene, lamp
oil, or a similar fuel;
(D) an oil-fueled torch, including a tiki torch;
(E) a candle;
(F) duct tape;
(G) a manual can opener; or
(H) a first aid kit;
(3) a gasoline, diesel fuel, liquefied petroleum gas,
kerosene, or other fuel container, the sales price of which does not
exceed $25;
(4) an item listed in this subdivision, the sales
price of which does not exceed $30:
(A) a AAA, AA, C, or D cell or 6-volt or 9-volt
battery, including a rechargeable battery, other than an
automobile, boat, or cellular telephone battery; or
(B) a nonelectric cooler or ice chest for food
storage;
(5) a cellular telephone battery charger, the sales
price of which does not exceed $40;
(6) an item listed in this subdivision, the sales
price of which does not exceed $50:
(A) a battery-powered or self-powered radio,
including a two-way radio or weather band radio, regardless of
whether the item also has an electrical cord;
(B) a tarpaulin, Visqueen, plastic sheeting,
plastic drop cloth, or other flexible waterproof sheeting;
(C) a ground anchor system or tie-down kit;
(D) a bungee cord or similar elastic cord;
(E) a ratchet strap;
(F) a power cord; or
(G) a water storage container;
(7) a cellular telephone battery, the sales price of
which does not exceed $60;
(8) an item listed in this subdivision, the sales
price of which does not exceed $75:
(A) a carbon monoxide detector;
(B) a smoke detector;
(C) a fire extinguisher;
(D) a package containing two or more items listed
in Subdivisions (1) through (7) or this subdivision; or
(E) a package containing one or more items listed
in Subdivisions (1) through (7) or this subdivision and one or more
items otherwise exempt from taxation under this chapter;
(9) an item listed in this subdivision, the sales
price of which does not exceed $200:
(A) a storm shutter; or
(B) any material specifically manufactured,
rated, and marketed for the purpose of preventing window damage
from storms; or
(10) an item listed in this subdivision, the sales
price of which does not exceed $1,000:
(A) a portable generator used to provide light or
communications or to preserve perishable food in the event of a
power outage; or
(B) a power inverter used to supply electricity
in the event of a power outage.
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.