Texas Senate Bill SB675

Texas 2009 - 81st Regular

Caption

Relating to exemptions from the sales tax for certain limited periods.

Impact

If enacted, SB675 is expected to positively influence retail sales during the specified periods as consumers are likely to take advantage of the tax exemption. This policy could lead to increased economic activity and support local businesses during critical shopping times. The bill is particularly beneficial for families with children in school, as the provisions directly target clothing and school supplies, which are essential expenses during these times.

Summary

SB675 aims to amend the Texas Tax Code to provide exemptions from sales tax for certain articles of clothing and footwear, as well as school backpacks, for limited periods during the year. Specifically, the bill outlines that items priced under $100 will be exempt from sales tax during designated weekends in August and December. The intent of this bill is to ease the financial burden on families during back-to-school shopping and holiday seasons, thereby encouraging consumer spending in those time frames.

Contention

Discussions surrounding SB675 may reveal some points of contention regarding the effectiveness and scope of the tax exemptions. Supporters argue that such measures can substantially assist low-income families who are struggling with back-to-school expenses. On the other hand, some opponents might raise concerns about potential revenue losses for the state and whether such tax holidays disproportionately benefit certain demographics over others. There may also be debates on the administrative aspects of enforcing these exemptions and ensuring compliance from retailers.