| 1 | 1 | | 88R14135 CJD-D |
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| 2 | 2 | | By: Talarico H.B. No. 4425 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to a temporary exemption from sales and use taxes for |
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| 8 | 8 | | household goods. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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| 11 | 11 | | by adding Section 151.360 to read as follows: |
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| 12 | 12 | | Sec. 151.360. HOUSEHOLD GOODS FOR LIMITED PERIOD. (a) In |
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| 13 | 13 | | this section, "household goods" means clothing, furniture, linens, |
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| 14 | 14 | | china, crockery, kitchenware, medical equipment and supplies, |
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| 15 | 15 | | children's toys, baby supplies, tools, pet supplies, and cleaning |
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| 16 | 16 | | supplies. |
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| 17 | 17 | | (b) The sale of a taxable item is exempted from the taxes |
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| 18 | 18 | | imposed by this chapter if: |
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| 19 | 19 | | (1) the item is household goods; |
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| 20 | 20 | | (2) the sales price of the item is less than $200; and |
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| 21 | 21 | | (3) the sale takes place during the period beginning |
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| 22 | 22 | | at 12:01 a.m. Friday, January 5, 2024, and ending at 11:59 p.m. |
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| 23 | 23 | | Sunday, January 7, 2024. |
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| 24 | 24 | | (c) The exemption provided by Subsection (b) does not apply |
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| 25 | 25 | | to electronics or accessories, including jewelry, handbags, |
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| 26 | 26 | | luggage, umbrellas, wallets, watches, and similar items carried on |
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| 27 | 27 | | or about the human body, without regard to whether worn on the body |
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| 28 | 28 | | in a manner characteristic of clothing. |
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| 29 | 29 | | (d) This section expires January 31, 2024. |
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| 30 | 30 | | SECTION 2. The change in law made by this Act does not |
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| 31 | 31 | | affect tax liability accruing before the effective date of this |
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| 32 | 32 | | Act. That liability continues in effect as if this Act had not been |
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| 33 | 33 | | enacted, and the former law is continued in effect for the |
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| 34 | 34 | | collection of taxes due and for civil and criminal enforcement of |
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| 35 | 35 | | the liability for those taxes. |
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| 36 | 36 | | SECTION 3. This Act takes effect immediately if it receives |
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| 37 | 37 | | a vote of two-thirds of all the members elected to each house, as |
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| 38 | 38 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 39 | 39 | | Act does not receive the vote necessary for immediate effect, this |
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| 40 | 40 | | Act takes effect September 1, 2023. |
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