Bill Text: TX SB327 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to exempting certain emergency preparation items from the sales and use tax for a limited period.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2023-02-15 - Referred to Finance [SB327 Detail]
Download: Texas-2023-SB327-Introduced.html
| 88R3633 CJD-D | ||
| By: Hall | S.B. No. 327 | |
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| relating to exempting certain emergency preparation items from the | ||
| sales and use tax for a limited period. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 151.3565(b), Tax Code, is amended to | ||
| read as follows: | ||
| (b) For purposes of this section, "emergency preparation | ||
| item" means: | ||
| (1) a portable generator used to provide light or | ||
| communications or to preserve perishable food in the event of a | ||
| power outage, the sales price of which is less than $3,000; | ||
| (2) an item listed in this subdivision, the sales | ||
| price of which is less than $300: | ||
| (A) a storm protection device manufactured, | ||
| rated, and marketed specifically to prevent damage to a glazed or | ||
| non-glazed opening during a storm; or | ||
| (B) an emergency or rescue ladder; or | ||
| (3) an item listed in this subdivision, the sales | ||
| price of which is less than $75: | ||
| (A) a reusable or artificial ice product; | ||
| (B) a portable, self-powered light source; | ||
| (C) a gasoline or diesel fuel container; | ||
| (D) a AAA cell, AA cell, C cell, D cell, 6 volt, | ||
| or 9 volt battery, or a package containing more than one battery, | ||
| other than an automobile or boat battery; | ||
| (E) a nonelectric cooler or ice chest for food | ||
| storage; | ||
| (F) a tarpaulin or other flexible waterproof | ||
| sheeting; | ||
| (G) a ground anchor system or tie-down kit; | ||
| (H) a mobile telephone battery or battery | ||
| charger; | ||
| (I) a portable self-powered radio, including a | ||
| two-way radio or weatherband radio; | ||
| (J) a fire extinguisher, smoke detector, or | ||
| carbon monoxide detector; | ||
| (K) a hatchet or axe; | ||
| (L) a self-contained first aid kit; [ |
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| (M) a nonelectric can opener; | ||
| (N) a hand warmer or a package containing more | ||
| than one hand warmer; | ||
| (O) a lantern tool; | ||
| (P) a highway flare or a package containing more | ||
| than one highway flare; | ||
| (Q) a sewing kit; | ||
| (R) a Swiss Army knife; | ||
| (S) a nylon rope no longer than 50 feet; | ||
| (T) a foldable shovel; | ||
| (U) a wrench; | ||
| (V) a pair of pliers; | ||
| (W) a sleeping bag; | ||
| (X) a package of waterproof matches; or | ||
| (Y) a water purifier. | ||
| SECTION 2. The changes in law made by this Act do not affect | ||
| taxes imposed before the effective date of this Act, and the law in | ||
| effect before the effective date of this Act is continued in effect | ||
| for purposes of the liability for and collection of 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. | ||
