Bill Text: TX HB3206 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to the maximum allowable cost of certain items eligible for a sales and use tax exemption for a limited period.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2023-03-15 - Referred to Ways & Means [HB3206 Detail]
Download: Texas-2023-HB3206-Introduced.html
| 88R12792 CJD-F | ||
| By: Darby | H.B. No. 3206 | |
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| relating to the maximum allowable cost of certain items eligible | ||
| for a sales and use tax exemption 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 $10,000 | ||
| [ |
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| (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 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 September 1, 2023. | ||
