Bill Text: TX SB1000 | 2023-2024 | 88th Legislature | Comm Sub
Bill Title: Relating to a temporary exemption from sales and use taxes for certain clothing and footwear.
Spectrum: Moderate Partisan Bill (Democrat 10-3)
Status: (Engrossed - Dead) 2023-05-23 - Committee report sent to Calendars [SB1000 Detail]
Download: Texas-2023-SB1000-Comm_Sub.html
| By: West, et al. | S.B. No. 1000 | |
| (Shine, Thierry) | ||
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| relating to a temporary exemption from sales and use taxes for | ||
| certain clothing and footwear. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | ||
| by adding Section 151.3265 to read as follows: | ||
| Sec. 151.3265. CLOTHING AND FOOTWEAR FOR LIMITED PERIOD; | ||
| TEMPORARY EXEMPTION. (a) The sale of an article of clothing or | ||
| footwear to which Section 151.326 applies is exempted from the | ||
| taxes imposed by this chapter if: | ||
| (1) the sales price of the article is less than $200; | ||
| and | ||
| (2) the sale takes place during the period beginning | ||
| at 12:01 a.m. Friday, October 13, 2023, and ending at 11:59 p.m. | ||
| Sunday, October 15, 2023. | ||
| (b) This section expires October 31, 2023. | ||
| SECTION 2. The change in law made by this Act does 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 immediately if it receives | ||
| a vote of two-thirds of all the members elected to each house, as | ||
| provided by Section 39, Article III, Texas Constitution. If this | ||
| Act does not receive the vote necessary for immediate effect, this | ||
| Act takes effect September 1, 2023. | ||
