By: Hinojosa S.B. No. 904
(In the Senate - Filed March 3, 2015; March 9, 2015, read
first time and referred to Committee on Finance; April 22, 2015,
reported favorably by the following vote: Yeas 10, Nays 0;
April 22, 2015, sent to printer.)
Click here to see the committee vote
A BILL TO BE ENTITLED
AN ACT
relating to exempting emergency preparation supplies from the sales
and use 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 151.3565 to read as follows:
Sec. 151.3565. EMERGENCY PREPARATION SUPPLIES FOR LIMITED
PERIOD. (a) The sale of an emergency 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 the Saturday before the
last Monday in April and ending at 12 midnight on the last Monday in
April.
(b) For purposes of this section, "emergency preparation
item" means:
(1) a portable generator used to provide light or
communications or to preserve perishable food in the event of a
power outage, the sales price of which is less than $3,000;
(2) an item listed in this subdivision, the sales
price of which is less than $300:
(A) a storm protection device manufactured,
rated, and marketed specifically to prevent damage to a glazed or
non-glazed opening during a storm; or
(B) an emergency or rescue ladder; or
(3) an item listed in this subdivision, the sales
price of which is less than $75:
(A) a reusable or artificial ice product;
(B) a portable, self-powered light source;
(C) a gasoline or diesel fuel container;
(D) a AAA cell, AA cell, C cell, D cell, 6 volt,
or 9 volt battery, or a package containing more than one battery,
other than an automobile or boat battery;
(E) a nonelectric cooler or ice chest for food
storage;
(F) a tarpaulin or other flexible waterproof
sheeting;
(G) a ground anchor system or tie-down kit;
(H) a mobile telephone battery or battery
charger;
(I) a portable self-powered radio, including a
two-way radio or weatherband radio;
(J) a fire extinguisher, smoke detector, or
carbon monoxide detector;
(K) a hatchet or axe;
(L) a self-contained first aid kit; or
(M) a nonelectric can opener.
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, 2015.
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