| 1 | 1 | | By: Zaffirini S.B. No. 1756 |
|---|
| 2 | 2 | | |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | A BILL TO BE ENTITLED |
|---|
| 5 | 5 | | AN ACT |
|---|
| 6 | 6 | | relating to a sales and use tax exemption for United States flags |
|---|
| 7 | 7 | | and Texas state flags. |
|---|
| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 9 | 9 | | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
|---|
| 10 | 10 | | by adding Section 151.3401 to read as follows: |
|---|
| 11 | 11 | | Sec. 151.3401. CERTAIN FLAGS. (a) In this section, "flag" |
|---|
| 12 | 12 | | means an emblem, banner, or other standard or a copy of an emblem, |
|---|
| 13 | 13 | | banner, or standard that is an official or commonly recognized |
|---|
| 14 | 14 | | depiction of the flag of the United States or of this state and is |
|---|
| 15 | 15 | | capable of being flown from a staff of any character or size. The |
|---|
| 16 | 16 | | term does not include a representation of a flag on a written or |
|---|
| 17 | 17 | | printed document, a periodical, stationery, a painting or |
|---|
| 18 | 18 | | photograph, or an article of clothing or jewelry. |
|---|
| 19 | 19 | | (b) The sale of a flag is exempted from the taxes imposed by |
|---|
| 20 | 20 | | this chapter if the flag is a United States flag or a state flag, as |
|---|
| 21 | 21 | | described by Section 3100.001, Government Code. |
|---|
| 22 | 22 | | (c) The exemption provided by this section does not apply to |
|---|
| 23 | 23 | | the sale of an item that is not a flag, but on which an image of a |
|---|
| 24 | 24 | | flag described by this section is displayed. |
|---|
| 25 | 25 | | SECTION 2. The change in law made by this Act does not |
|---|
| 26 | 26 | | affect tax liability accruing before the effective date of this |
|---|
| 27 | 27 | | Act. That liability continues in effect as if this Act had not been |
|---|
| 28 | 28 | | enacted, and the former law is continued in effect for the |
|---|
| 29 | 29 | | collection of taxes due and for civil and criminal enforcement of |
|---|
| 30 | 30 | | the liability for those taxes. |
|---|
| 31 | 31 | | SECTION 3. This Act takes effect September 1, 2017. |
|---|