81R4758 JE-D
By: Burnam H.B. No. 791
A BILL TO BE ENTITLED
AN ACT
relating to the period during which certain energy-efficient
products are exempt from the sales tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.333(c), Tax Code, is amended to read
as follows:
(c) The sale of an energy-efficient product to which this
section applies is exempted from the taxes imposed by this chapter
if the sale takes place:
(1) during a period beginning at 12:01 a.m. on the
Saturday preceding the last Monday in May (Memorial Day) and ending
at 11:59 p.m. on the last Monday in May; or
(2) during a period around July 4, as follows:
(A) if July 4 occurs on a Saturday, a period
beginning at 12:01 a.m. on the previous Friday and ending at 11:59
p.m. on the following Sunday;
(B) if July 4 occurs on a Sunday, a period
beginning at 12:01 a.m. on the previous Saturday and ending at 11:59
p.m. on the following Monday;
(C) if July 4 occurs on a Monday or Tuesday, a
period beginning at 12:01 a.m. on the previous Saturday and ending
at 11:59 p.m. on July 4; or
(D) if July 4 occurs on a Wednesday, Thursday, or
Friday, a period beginning at 12:01 a.m. on July 4 and ending at
11:59 p.m. on the following Sunday.
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 July 1, 2009, if it
receives a vote of two-thirds of all the members elected to each
house, as provided by Section 39, Article III, Texas Constitution.
If this Act does not receive the vote necessary for effect on that
date, this Act takes effect October 1, 2009.