Bill Text: TX SB784 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to exempting emergency preparation supplies from the sales and use tax for a limited period.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Introduced - Dead) 2013-03-04 - Referred to s/c on Fiscal Matters by Chair [SB784 Detail]
Download: Texas-2013-SB784-Introduced.html
| 83R9036 BEF-F | ||
| By: Hinojosa | S.B. No. 784 | |
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| relating to exempting emergency preparation supplies from the sales | ||
| and use tax for a limited period. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | ||
| by adding Section 151.3565 to read as follows: | ||
| Sec. 151.3565. EMERGENCY PREPARATION SUPPLIES FOR LIMITED | ||
| PERIOD. (a) The sale of an emergency preparation item is exempted | ||
| from the taxes imposed by this chapter if the sale takes place | ||
| during a period beginning at 12:01 a.m. on the Saturday before the | ||
| last Monday in April and ending at 12 midnight on the last Monday in | ||
| April. | ||
| (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. | ||
| 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, 2013. | ||
