83R9036 BEF-F
 
  By: Hinojosa S.B. No. 784
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  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.