| 1 | 1 | | 88R12792 CJD-F |
|---|
| 2 | 2 | | By: Hinojosa S.B. No. 1833 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to the maximum allowable cost of certain items eligible |
|---|
| 8 | 8 | | for a sales and use tax exemption for a limited period. |
|---|
| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 10 | 10 | | SECTION 1. Section 151.3565(b), Tax Code, is amended to |
|---|
| 11 | 11 | | read as follows: |
|---|
| 12 | 12 | | (b) For purposes of this section, "emergency preparation |
|---|
| 13 | 13 | | item" means: |
|---|
| 14 | 14 | | (1) a portable generator used to provide light or |
|---|
| 15 | 15 | | communications or to preserve perishable food in the event of a |
|---|
| 16 | 16 | | power outage, the sales price of which is less than $10,000 |
|---|
| 17 | 17 | | [$3,000]; |
|---|
| 18 | 18 | | (2) an item listed in this subdivision, the sales |
|---|
| 19 | 19 | | price of which is less than $300: |
|---|
| 20 | 20 | | (A) a storm protection device manufactured, |
|---|
| 21 | 21 | | rated, and marketed specifically to prevent damage to a glazed or |
|---|
| 22 | 22 | | non-glazed opening during a storm; or |
|---|
| 23 | 23 | | (B) an emergency or rescue ladder; or |
|---|
| 24 | 24 | | (3) an item listed in this subdivision, the sales |
|---|
| 25 | 25 | | price of which is less than $75: |
|---|
| 26 | 26 | | (A) a reusable or artificial ice product; |
|---|
| 27 | 27 | | (B) a portable, self-powered light source; |
|---|
| 28 | 28 | | (C) a gasoline or diesel fuel container; |
|---|
| 29 | 29 | | (D) a AAA cell, AA cell, C cell, D cell, 6 volt, |
|---|
| 30 | 30 | | or 9 volt battery, or a package containing more than one battery, |
|---|
| 31 | 31 | | other than an automobile or boat battery; |
|---|
| 32 | 32 | | (E) a nonelectric cooler or ice chest for food |
|---|
| 33 | 33 | | storage; |
|---|
| 34 | 34 | | (F) a tarpaulin or other flexible waterproof |
|---|
| 35 | 35 | | sheeting; |
|---|
| 36 | 36 | | (G) a ground anchor system or tie-down kit; |
|---|
| 37 | 37 | | (H) a mobile telephone battery or battery |
|---|
| 38 | 38 | | charger; |
|---|
| 39 | 39 | | (I) a portable self-powered radio, including a |
|---|
| 40 | 40 | | two-way radio or weatherband radio; |
|---|
| 41 | 41 | | (J) a fire extinguisher, smoke detector, or |
|---|
| 42 | 42 | | carbon monoxide detector; |
|---|
| 43 | 43 | | (K) a hatchet or axe; |
|---|
| 44 | 44 | | (L) a self-contained first aid kit; or |
|---|
| 45 | 45 | | (M) a nonelectric can opener. |
|---|
| 46 | 46 | | SECTION 2. The change in law made by this Act does not |
|---|
| 47 | 47 | | affect tax liability accruing before the effective date of this |
|---|
| 48 | 48 | | Act. That liability continues in effect as if this Act had not been |
|---|
| 49 | 49 | | enacted, and the former law is continued in effect for the |
|---|
| 50 | 50 | | collection of taxes due and for civil and criminal enforcement of |
|---|
| 51 | 51 | | the liability for those taxes. |
|---|
| 52 | 52 | | SECTION 3. This Act takes effect September 1, 2023. |
|---|