Bill Text: TX HB4425 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to a temporary exemption from sales and use taxes for household goods.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2023-03-21 - Referred to Ways & Means [HB4425 Detail]
Download: Texas-2023-HB4425-Introduced.html
88R14135 CJD-D | ||
By: Talarico | H.B. No. 4425 |
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relating to a temporary exemption from sales and use taxes for | ||
household goods. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | ||
by adding Section 151.360 to read as follows: | ||
Sec. 151.360. HOUSEHOLD GOODS FOR LIMITED PERIOD. (a) In | ||
this section, "household goods" means clothing, furniture, linens, | ||
china, crockery, kitchenware, medical equipment and supplies, | ||
children's toys, baby supplies, tools, pet supplies, and cleaning | ||
supplies. | ||
(b) The sale of a taxable item is exempted from the taxes | ||
imposed by this chapter if: | ||
(1) the item is household goods; | ||
(2) the sales price of the item is less than $200; and | ||
(3) the sale takes place during the period beginning | ||
at 12:01 a.m. Friday, January 5, 2024, and ending at 11:59 p.m. | ||
Sunday, January 7, 2024. | ||
(c) The exemption provided by Subsection (b) does not apply | ||
to electronics or accessories, including jewelry, handbags, | ||
luggage, umbrellas, wallets, watches, and similar items carried on | ||
or about the human body, without regard to whether worn on the body | ||
in a manner characteristic of clothing. | ||
(d) This section expires January 31, 2024. | ||
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. |