By: West, et al. S.B. No. 1000
(Shine, Thierry)
A BILL TO BE ENTITLED
AN ACT
relating to a temporary exemption from sales and use taxes for
certain clothing and footwear.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
by adding Section 151.3265 to read as follows:
Sec. 151.3265. CLOTHING AND FOOTWEAR FOR LIMITED PERIOD;
TEMPORARY EXEMPTION. (a) The sale of an article of clothing or
footwear to which Section 151.326 applies is exempted from the
taxes imposed by this chapter if:
(1) the sales price of the article is less than $200;
and
(2) the sale takes place during the period beginning
at 12:01 a.m. Friday, October 13, 2023, and ending at 11:59 p.m.
Sunday, October 15, 2023.
(b) This section expires October 31, 2023.
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 immediately 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 immediate effect, this
Act takes effect September 1, 2023.