Bill Text: TX SB1769 | 2023-2024 | 88th Legislature | Introduced

Texas Senate Bill 1769

Introduced

Bill Title: Relating to the maximum allowable cost of certain items eligible for a sales tax exemption for a limited period.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2023-03-20 - Referred to Finance [SB1769 Detail]

Download: Texas-2023-SB1769-Introduced.html

	88R7774 CJD-D

	By: Eckhardt	S.B. No. 1769



	A BILL TO BE ENTITLED
	AN ACT
	relating to the maximum allowable cost of certain items eligible
	for a sales tax exemption for a limited period.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Section 151.326(a), Tax Code, is amended to read
	as follows:
	(a) The sale of an article of clothing or footwear designed
	to be worn on or about the human body is exempted from the taxes
	imposed by this chapter if:
	(1) the sales price of the article is less than $175
	[~~$100~~]; and
	(2) the sale takes place during a period beginning at
	12:01 a.m. on the Friday before the 15th day preceding the uniform
	date prescribed by Section 25.0811(a), Education Code, without
	regard to any exception authorized by that section, before which a
	school district may not begin instruction for the school year, and
	ending at 12 midnight on the following Sunday.
	SECTION 2. Section 151.327(a-1), Tax Code, is amended to
	read as follows:
	(a-1) The sale or storage, use, or other consumption of a
	school supply or a school backpack is exempted from the taxes
	imposed by this chapter if the school supply or backpack is
	purchased:
	(1) for use by a student in a public or private
	elementary or secondary school;
	(2) during the period described by Section
	151.326(a)(2); and
	(3) for a sales price of less than $175 [~~$100~~].
	SECTION 3. 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 4. 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.