88R4633 CJD-D
By: Springer S.B. No. 340
A BILL TO BE ENTITLED
AN ACT
relating to a sales and use tax exemption for child and adult
diapers.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
by adding Section 151.3133 to read as follows:
Sec. 151.3133. CHILD AND ADULT DIAPERS. (a) In this
section, "diaper" means an absorbent garment worn by humans who are
incapable of, or have difficulty, controlling their bladder or
bowel movements.
(b) The sale or storage, use, or other consumption of a
diaper is exempted from the taxes imposed by this chapter.
SECTION 2. The change in law made by this Act does 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. (a) Subject to Subsection (b) of this section,
this Act takes effect September 1, 2023.
(b) This Act takes effect only if legislation proposed by
the 88th Legislature, Regular Session, 2023, that provides for the
imposition of a tax on certain electronic nicotine delivery
systems, is enacted and becomes law. If legislation described by
this section is not enacted or does not become law, this Act has no
effect.