83R658 ADM-F
By: Menendez H.B. No. 40
A BILL TO BE ENTITLED
AN ACT
relating to the sales tax exemption period for clothing, footwear,
and certain other items.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.326(a), Tax Code, is amended to read
as follows:
(a) The sale of an article of clothing or footwear designed
to be worn on or about the human body is exempted from the taxes
imposed by this chapter if:
(1) the sales price of the article is less than $100;
and
(2) the sale takes place during a period beginning at
12:01 a.m. on the Friday before the 15th day or the eighth day
preceding the earliest date on which any school district, other
than a district operating a year-round system, may begin
instruction for the school year as prescribed by Section
25.0811(a), Education Code, and ending at 12 midnight on the
following Sunday.
SECTION 2. Section 151.327(a-1), Tax Code, is amended to
read as follows:
(a-1) The sale or storage, use, or other consumption of a
school supply or a school backpack is exempted from the taxes
imposed by this chapter if the school supply or backpack is
purchased:
(1) for use by a student in a public or private
elementary or secondary school;
(2) during a [the] period described by Section
151.326(a)(2); and
(3) for a sales price of less than $100.
SECTION 3. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 4. This Act takes effect immediately 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 immediate effect, this
Act takes effect September 1, 2013.