| 1 | 1 | | By: Ellis S.B. No. 485 |
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| 2 | 2 | | (Parker) |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the sales tax exemption period for clothing and |
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| 8 | 8 | | footwear. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Subsection (a), Section 151.326, Tax Code, is |
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| 11 | 11 | | amended to read as follows: |
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| 12 | 12 | | (a) The sale of an article of clothing or footwear designed |
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| 13 | 13 | | to be worn on or about the human body is exempted from the taxes |
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| 14 | 14 | | imposed by this chapter if: |
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| 15 | 15 | | (1) the sales price of the article is less than $100; |
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| 16 | 16 | | and |
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| 17 | 17 | | (2) the sale takes place during a period beginning at |
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| 18 | 18 | | 12:01 a.m. on the Friday before the 15th [eighth] day preceding the |
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| 19 | 19 | | uniform date prescribed by Section 25.0811(a), Education Code, |
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| 20 | 20 | | without regard to any exception authorized by that section, before |
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| 21 | 21 | | which a school district [earliest date on which any school |
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| 22 | 22 | | district, other than a district operating a year-round system,] may |
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| 23 | 23 | | not begin instruction for the school year [as prescribed by Section |
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| 24 | 24 | | 25.0811(a), Education Code], and ending at 12 midnight on the |
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| 25 | 25 | | following Sunday. |
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| 26 | 26 | | SECTION 2. The change in law made by this Act does not |
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| 27 | 27 | | affect tax liability accruing before the effective date of this |
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| 28 | 28 | | Act. That liability continues in effect as if this Act had not been |
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| 29 | 29 | | enacted, and the former law is continued in effect for the |
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| 30 | 30 | | collection of taxes due and for civil and criminal enforcement of |
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| 31 | 31 | | the liability for those taxes. |
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| 32 | 32 | | SECTION 3. This Act takes effect immediately if it receives |
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| 33 | 33 | | a vote of two-thirds of all the members elected to each house, as |
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| 34 | 34 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 35 | 35 | | Act does not receive the vote necessary for immediate effect, this |
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| 36 | 36 | | Act takes effect September 1, 2013. |
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