| 6 | 4 | | AN ACT |
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| 7 | 5 | | relating to exempting emergency preparation supplies from the sales |
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| 8 | 6 | | and use tax for a limited period. |
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| 9 | 7 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 8 | | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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| 11 | 9 | | by adding Section 151.3565 to read as follows: |
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| 12 | 10 | | Sec. 151.3565. EMERGENCY PREPARATION SUPPLIES FOR LIMITED |
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| 13 | 11 | | PERIOD. (a) The sale of an emergency preparation item is exempted |
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| 14 | 12 | | from the taxes imposed by this chapter if the sale takes place |
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| 15 | 13 | | during a period beginning at 12:01 a.m. on the Saturday before the |
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| 16 | 14 | | last Monday in April and ending at 12 midnight on the last Monday in |
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| 17 | 15 | | April. |
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| 18 | 16 | | (b) For purposes of this section, "emergency preparation |
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| 19 | 17 | | item" means: |
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| 20 | 18 | | (1) a portable generator used to provide light or |
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| 21 | 19 | | communications or to preserve perishable food in the event of a |
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| 22 | 20 | | power outage, the sales price of which is less than $3,000; |
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| 23 | 21 | | (2) an item listed in this subdivision, the sales |
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| 24 | 22 | | price of which is less than $300: |
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| 25 | 23 | | (A) a storm protection device manufactured, |
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| 26 | 24 | | rated, and marketed specifically to prevent damage to a glazed or |
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| 27 | 25 | | non-glazed opening during a storm; or |
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| 28 | 26 | | (B) an emergency or rescue ladder; or |
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| 29 | 27 | | (3) an item listed in this subdivision, the sales |
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| 30 | 28 | | price of which is less than $75: |
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| 31 | 29 | | (A) a reusable or artificial ice product; |
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| 32 | 30 | | (B) a portable, self-powered light source; |
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| 33 | 31 | | (C) a gasoline or diesel fuel container; |
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| 34 | 32 | | (D) a AAA cell, AA cell, C cell, D cell, 6 volt, |
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| 35 | 33 | | or 9 volt battery, or a package containing more than one battery, |
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| 36 | 34 | | other than an automobile or boat battery; |
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| 37 | 35 | | (E) a nonelectric cooler or ice chest for food |
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| 38 | 36 | | storage; |
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| 39 | 37 | | (F) a tarpaulin or other flexible waterproof |
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| 40 | 38 | | sheeting; |
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| 41 | 39 | | (G) a ground anchor system or tie-down kit; |
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| 42 | 40 | | (H) a mobile telephone battery or battery |
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| 43 | 41 | | charger; |
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| 44 | 42 | | (I) a portable self-powered radio, including a |
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| 45 | 43 | | two-way radio or weatherband radio; |
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| 46 | 44 | | (J) a fire extinguisher, smoke detector, or |
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| 47 | 45 | | carbon monoxide detector; |
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| 48 | 46 | | (K) a hatchet or axe; |
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| 49 | 47 | | (L) a self-contained first aid kit; or |
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| 50 | 48 | | (M) a nonelectric can opener. |
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| 51 | 49 | | SECTION 2. The change in law made by this Act does not |
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| 52 | 50 | | affect taxes imposed before the effective date of this Act, and the |
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| 53 | 51 | | law in effect before the effective date of this Act is continued in |
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| 54 | 52 | | effect for purposes of the liability for and collection of those |
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| 55 | 53 | | taxes. |
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| 56 | 54 | | SECTION 3. This Act takes effect September 1, 2015. |
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| 55 | + | ______________________________ ______________________________ |
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| 56 | + | President of the Senate Speaker of the House |
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| 57 | + | I hereby certify that S.B. No. 904 passed the Senate on |
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| 58 | + | May 4, 2015, by the following vote: Yeas 26, Nays 5. |
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| 59 | + | ______________________________ |
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| 60 | + | Secretary of the Senate |
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| 61 | + | I hereby certify that S.B. No. 904 passed the House on |
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| 62 | + | May 21, 2015, by the following vote: Yeas 126, Nays 17, three |
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| 63 | + | present not voting. |
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| 64 | + | ______________________________ |
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| 65 | + | Chief Clerk of the House |
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| 66 | + | Approved: |
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| 67 | + | ______________________________ |
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| 68 | + | Date |
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| 69 | + | ______________________________ |
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| 70 | + | Governor |
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