| 4 | 2 | | |
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| 5 | 3 | | |
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| 6 | 4 | | A BILL TO BE ENTITLED |
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| 7 | 5 | | AN ACT |
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| 8 | 6 | | relating to an exemption from sales and use taxes for tools and |
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| 9 | 7 | | equipment of skilled trade workers for a limited period. |
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| 10 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 9 | | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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| 12 | 10 | | by adding Section 151.360 to read as follows: |
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| 13 | 11 | | Sec. 151.360. TOOLS AND EQUIPMENT OF SKILLED TRADE WORKERS |
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| 14 | 12 | | FOR LIMITED PERIOD. (a) In this section, "skilled trade tool item" |
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| 15 | 13 | | means: |
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| 16 | 14 | | (1) an item listed in this subdivision, the sales |
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| 17 | 15 | | price of which is less than $300: |
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| 18 | 16 | | (A) a toolbox for a vehicle; or |
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| 19 | 17 | | (B) a power tool; |
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| 20 | 18 | | (2) a pair of work boots, the sales price of which is |
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| 21 | 19 | | less than $175; |
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| 22 | 20 | | (3) an item listed in this subdivision, the sales |
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| 23 | 21 | | price of which is less than $150: |
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| 24 | 22 | | (A) a power tool battery; |
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| 25 | 23 | | (B) handheld pipe cutters; |
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| 26 | 24 | | (C) a drain opening tool; or |
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| 27 | 25 | | (D) plumbing inspection equipment; |
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| 28 | 26 | | (4) an industry textbook or codebook, the sales price |
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| 29 | 27 | | of which is less than $125; |
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| 30 | 28 | | (5) an item listed in this subdivision, the sales |
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| 31 | 29 | | price of which is less than $100: |
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| 32 | 30 | | (A) a tool belt; |
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| 33 | 31 | | (B) electrical voltage testing equipment; or |
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| 34 | 32 | | (C) a shop light; |
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| 35 | 33 | | (6) a toolbox, the sales price of which is less than |
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| 36 | 34 | | $75; |
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| 37 | 35 | | (7) an item listed in this subdivision, the sales |
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| 38 | 36 | | price of which is less than $50: |
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| 39 | 37 | | (A) a hand tool; |
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| 40 | 38 | | (B) a pair or set of safety glasses; |
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| 41 | 39 | | (C) protective coveralls; |
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| 42 | 40 | | (D) a duffle bag or tote bag; |
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| 43 | 41 | | (E) an LED flashlight; or |
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| 44 | 42 | | (8) a pair of work gloves, the sales price of which is |
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| 45 | 43 | | less than $25. |
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| 46 | 44 | | (b) The sale of a skilled trade tool item is exempted from |
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| 47 | 45 | | the taxes imposed by this chapter if the sale takes place during a |
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| 48 | 46 | | period beginning at 12:01 a.m. on the first Friday in September and |
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| 49 | 47 | | ending at 11:59 p.m. on the following Monday. |
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| 50 | 48 | | SECTION 2. The change in law made by this Act does not |
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| 51 | 49 | | affect tax liability accruing before the effective date of this |
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| 52 | 50 | | Act. That liability continues in effect as if this Act had not been |
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| 53 | 51 | | enacted, and the former law is continued in effect for the |
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| 54 | 52 | | collection of taxes due and for civil and criminal enforcement of |
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| 55 | 53 | | the liability for those taxes. |
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| 56 | 54 | | SECTION 3. This Act takes effect immediately if it receives |
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| 57 | 55 | | a vote of two-thirds of all the members elected to each house, as |
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| 58 | 56 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 59 | 57 | | Act does not receive the vote necessary for immediate effect, this |
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| 60 | 58 | | Act takes effect September 1, 2025. |
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