88R12792 CJD-F
By: Darby H.B. No. 3206
A BILL TO BE ENTITLED
AN ACT
relating to the maximum allowable cost of certain items eligible
for a sales and use tax exemption for a limited period.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.3565(b), Tax Code, is amended to
read as follows:
(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 $10,000
[$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 tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 3. This Act takes effect September 1, 2023.