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