| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 89R13561 CJD-D | |
| 2 | 2 | By: Turner H.B. No. 3864 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | ||
| 6 | 6 | ||
| 7 | 7 | A BILL TO BE ENTITLED | |
| 8 | 8 | AN ACT | |
| 9 | 9 | relating to an exemption from sales and use taxes for certain | |
| 10 | 10 | personal and household supplies. | |
| 11 | 11 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 12 | 12 | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | |
| 13 | 13 | by adding Section 151.3142 to read as follows: | |
| 14 | 14 | Sec. 151.3142. CERTAIN PERSONAL AND HOUSEHOLD ITEMS. The | |
| 15 | 15 | following items are exempted from the taxes imposed by this | |
| 16 | 16 | chapter: | |
| 17 | 17 | (1) toilet paper; | |
| 18 | 18 | (2) contact lens solution; | |
| 19 | 19 | (3) reading glasses; | |
| 20 | 20 | (4) dental floss; | |
| 21 | 21 | (5) laundry detergent; | |
| 22 | 22 | (6) dish soap; | |
| 23 | 23 | (7) hand soap; and | |
| 24 | 24 | (8) antiperspirant or deodorant. | |
| 25 | 25 | SECTION 2. The changes in law made by this Act do not affect | |
| 26 | 26 | tax liability accruing before the effective date of this Act. That | |
| 27 | 27 | liability continues in effect as if this Act had not been enacted, | |
| 28 | 28 | and the former law is continued in effect for the collection of | |
| 29 | 29 | taxes due and for civil and criminal enforcement of the liability | |
| 30 | 30 | for those taxes. | |
| 31 | 31 | SECTION 3. This Act takes effect September 1, 2025. |