Bill Text: TX HB1727 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Relating to a sales and use tax exemption for United States flags and Texas state flags.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2019-03-04 - Referred to Ways & Means [HB1727 Detail]
Download: Texas-2019-HB1727-Introduced.html
| By: Meza | H.B. No. 1727 | |
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| relating to a sales and use tax exemption for United States flags | ||
| and Texas state flags. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | ||
| by adding Section 151.3401 to read as follows: | ||
| Sec. 151.3401. CERTAIN FLAGS. A flag is exempted from the | ||
| taxes imposed by this chapter if the flag is a United States flag or | ||
| a state flag, as described by Section 3100.001, Government Code. | ||
| 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 September 1, 2019. | ||
