88R3633 CJD-D
By: Hall S.B. No. 327
A BILL TO BE ENTITLED
AN ACT
relating to exempting certain emergency preparation items from the
sales and use tax 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 $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;
(N) a hand warmer or a package containing more
than one hand warmer;
(O) a lantern tool;
(P) a highway flare or a package containing more
than one highway flare;
(Q) a sewing kit;
(R) a Swiss Army knife;
(S) a nylon rope no longer than 50 feet;
(T) a foldable shovel;
(U) a wrench;
(V) a pair of pliers;
(W) a sleeping bag;
(X) a package of waterproof matches; or
(Y) a water purifier.
SECTION 2. The changes in law made by this Act do not affect
taxes imposed before the effective date of this Act, and the law in
effect before the effective date of this Act is continued in effect
for purposes of the liability for and collection of 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.