81R1765 BEF-D
By: Gallegos S.B. No. 179
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 June 1 and ending at 12
midnight on June 7.
(b) For purposes of this section, "hurricane preparation
item" means:
(1) an item listed in this subdivision, the sales
price of which does not exceed $20:
(A) a reusable or artificial ice product;
(B) duct tape;
(C) a portable, self-powered light source;
(D) a battery-powered flashlight or lantern;
(E) a gas-fueled lantern;
(F) an oil-fueled torch, including a tiki torch;
or
(G) a candle;
(2) an item listed in this subdivision, the sales
price of which does not exceed $25:
(A) a gasoline or diesel fuel container;
(B) a manual can opener; or
(C) a first-aid kit;
(3) an item listed in this subdivision, the sales
price of which does not exceed $30:
(A) a battery, including a rechargeable battery,
other than a cellular telephone battery; or
(B) a nonelectric cooler or ice chest for food
storage;
(4) an item listed in this subdivision, the sales
price of which does not exceed $50:
(A) a tarpaulin, plastic drop cloth, or other
flexible waterproof sheeting;
(B) a ground anchor system or tie-down kit;
(C) a bungee cord or similar elastic cord;
(D) a water storage container; or
(E) a ratchet strap;
(5) an item listed in this subdivision, the sales
price of which does not exceed $75:
(A) a cellular telephone battery or battery
charger;
(B) a battery-powered or self-powered radio,
including a two-way radio or weatherband radio;
(C) a carbon monoxide detector;
(D) a smoke detector; or
(E) a fire extinguisher;
(6) 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 and
marketed for the purpose of preventing window damage, including a
hurricane-resistant window or window panel;
(7) an item listed in this subdivision, the sales
price of which does not exceed $1,000:
(A) a portable generator used to supply
electricity in the event of a power outage and the power cords
necessary to connect the generator; or
(B) a power inverter used to supply electricity
in the event of a power outage and the power cords necessary to
connect the power inverter; or
(8) a package containing more than one unit of an item
listed in this subsection if the sales price of the package does not
exceed the sales price allowed for one unit of the item.
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.