85R486 GRM-D
By: Guillen H.B. No. 55
A BILL TO BE ENTITLED
AN ACT
relating to a sales and use tax exemption for certain feminine
hygiene products 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 151.3131 to read as follows:
Sec. 151.3131. FEMININE HYGIENE PRODUCTS. (a) In this
section, "feminine hygiene product" means tampons, panty liners,
sanitary napkins, and other similar tangible personal property sold
for the principal purpose of feminine hygiene in connection with
the menstrual cycle.
(b) The sale, use, or consumption of a feminine hygiene
product is exempted from the taxes imposed by this chapter if the
feminine hygiene product is purchased during the period described
by Section 151.326(a)(2).
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 July 1, 2017, 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 effect on that
date, this Act takes effect September 1, 2017.