| 1 | | - | By: Hughes, Alvarado S.B. No. 1415 |
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| 2 | | - | Zaffirini |
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| 3 | | - | |
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| 4 | | - | |
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| 1 | + | By: Hughes S.B. No. 1415 |
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| 2 | + | (In the Senate - Filed February 19, 2025; March 6, 2025, read |
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| 3 | + | first time and referred to Committee on Finance; March 19, 2025, |
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| 4 | + | reported favorably by the following vote: Yeas 15, Nays 0; |
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| 5 | + | March 19, 2025, sent to printer.) |
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| 6 | + | Click here to see the committee vote |
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| 5 | 7 | | |
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| 6 | 8 | | |
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| 7 | 9 | | A BILL TO BE ENTITLED |
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| 8 | 10 | | AN ACT |
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| 9 | 11 | | relating to the sales tax exemption period for clothing, footwear, |
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| 10 | 12 | | and certain school-related items. |
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| 11 | 13 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 14 | | SECTION 1. Section 151.326(a), Tax Code, is amended to read |
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| 13 | 15 | | as follows: |
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| 14 | 16 | | (a) The sale of an article of clothing or footwear designed |
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| 15 | 17 | | to be worn on or about the human body is exempted from the taxes |
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| 16 | 18 | | imposed by this chapter if: |
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| 17 | 19 | | (1) the sales price of the article is less than $100; |
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| 18 | 20 | | and |
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| 19 | 21 | | (2) the sale takes place during a period beginning at |
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| 20 | 22 | | 12:01 a.m. on the Friday immediately preceding the first Saturday |
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| 21 | 23 | | that follows July 30 [before the 15th day preceding the uniform date |
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| 22 | 24 | | prescribed by Section 25.0811(a), Education Code, without regard to |
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| 23 | 25 | | any exception authorized by that section, before which a school |
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| 24 | 26 | | district may not begin instruction for the school year,] and ending |
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| 25 | 27 | | at 12 midnight on the following Sunday. |
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| 26 | 28 | | SECTION 2. The change in law made by this Act does not |
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| 27 | 29 | | affect tax liability accruing before the effective date of this |
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| 28 | 30 | | Act. That liability continues in effect as if this Act had not been |
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| 29 | 31 | | enacted, and the former law is continued in effect for the |
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| 30 | 32 | | collection of taxes due and for civil and criminal enforcement of |
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| 31 | 33 | | the liability for those taxes. |
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| 32 | 34 | | SECTION 3. This Act takes effect September 1, 2025. |
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