Bill Text: TX SB438 | 2021-2022 | 87th Legislature | Introduced

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Bill Title: Relating to exempting disinfectant cleaning supplies and certain face masks and disposable gloves from sales and use taxes for a limited period.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2021-03-09 - Referred to Finance [SB438 Detail]

Download: Texas-2021-SB438-Introduced.html

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87R623 SRA-D
By: Blanco S.B. No. 438

A BILL TO BE ENTITLED
AN ACT
relating to exempting disinfectant cleaning supplies and certain
face masks and disposable gloves from sales and use taxes 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; [or]
(M) a nonelectric can opener;
(N) a medical face mask or other face mask used to
protect the nose and mouth of a person wearing the mask from
potential contaminants in the environment or to interfere with the
transmission of particles originating from the nose or mouth of a
person wearing the mask, or a package containing more than one face
mask described by this paragraph;
(O) a disposable glove, including a latex glove,
the primary purpose of which is to act as a protective barrier to
prevent the possible transmission of disease, or a package
containing more than one disposable glove described by this
paragraph; or
(P) disinfectant cleaning supplies, including
bleach products and sanitizing wipes.
SECTION 2. The change in law made by this Act does 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 September 1, 2021.