| 1 | 1 | | 88R3633 CJD-D |
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| 2 | 2 | | By: Hall S.B. No. 327 |
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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 exempting certain emergency preparation items from the |
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| 8 | 8 | | sales and use tax for a limited period. |
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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. Section 151.3565(b), Tax Code, is amended to |
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| 11 | 11 | | read as follows: |
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| 12 | 12 | | (b) For purposes of this section, "emergency preparation |
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| 13 | 13 | | item" means: |
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| 14 | 14 | | (1) a portable generator used to provide light or |
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| 15 | 15 | | communications or to preserve perishable food in the event of a |
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| 16 | 16 | | power outage, the sales price of which is less than $3,000; |
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| 17 | 17 | | (2) an item listed in this subdivision, the sales |
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| 18 | 18 | | price of which is less than $300: |
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| 19 | 19 | | (A) a storm protection device manufactured, |
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| 20 | 20 | | rated, and marketed specifically to prevent damage to a glazed or |
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| 21 | 21 | | non-glazed opening during a storm; or |
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| 22 | 22 | | (B) an emergency or rescue ladder; or |
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| 23 | 23 | | (3) an item listed in this subdivision, the sales |
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| 24 | 24 | | price of which is less than $75: |
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| 25 | 25 | | (A) a reusable or artificial ice product; |
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| 26 | 26 | | (B) a portable, self-powered light source; |
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| 27 | 27 | | (C) a gasoline or diesel fuel container; |
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| 28 | 28 | | (D) a AAA cell, AA cell, C cell, D cell, 6 volt, |
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| 29 | 29 | | or 9 volt battery, or a package containing more than one battery, |
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| 30 | 30 | | other than an automobile or boat battery; |
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| 31 | 31 | | (E) a nonelectric cooler or ice chest for food |
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| 32 | 32 | | storage; |
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| 33 | 33 | | (F) a tarpaulin or other flexible waterproof |
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| 34 | 34 | | sheeting; |
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| 35 | 35 | | (G) a ground anchor system or tie-down kit; |
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| 36 | 36 | | (H) a mobile telephone battery or battery |
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| 37 | 37 | | charger; |
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| 38 | 38 | | (I) a portable self-powered radio, including a |
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| 39 | 39 | | two-way radio or weatherband radio; |
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| 40 | 40 | | (J) a fire extinguisher, smoke detector, or |
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| 41 | 41 | | carbon monoxide detector; |
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| 42 | 42 | | (K) a hatchet or axe; |
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| 43 | 43 | | (L) a self-contained first aid kit; [or] |
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| 44 | 44 | | (M) a nonelectric can opener; |
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| 45 | 45 | | (N) a hand warmer or a package containing more |
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| 46 | 46 | | than one hand warmer; |
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| 47 | 47 | | (O) a lantern tool; |
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| 48 | 48 | | (P) a highway flare or a package containing more |
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| 49 | 49 | | than one highway flare; |
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| 50 | 50 | | (Q) a sewing kit; |
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| 51 | 51 | | (R) a Swiss Army knife; |
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| 52 | 52 | | (S) a nylon rope no longer than 50 feet; |
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| 53 | 53 | | (T) a foldable shovel; |
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| 54 | 54 | | (U) a wrench; |
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| 55 | 55 | | (V) a pair of pliers; |
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| 56 | 56 | | (W) a sleeping bag; |
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| 57 | 57 | | (X) a package of waterproof matches; or |
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| 58 | 58 | | (Y) a water purifier. |
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| 59 | 59 | | SECTION 2. The changes in law made by this Act do not affect |
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| 60 | 60 | | taxes imposed before the effective date of this Act, and the law in |
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| 61 | 61 | | effect before the effective date of this Act is continued in effect |
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| 62 | 62 | | for purposes of the liability for and collection of those taxes. |
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| 63 | 63 | | SECTION 3. This Act takes effect immediately if it receives |
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| 64 | 64 | | a vote of two-thirds of all the members elected to each house, as |
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| 65 | 65 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 66 | 66 | | Act does not receive the vote necessary for immediate effect, this |
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| 67 | 67 | | Act takes effect September 1, 2023. |
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