Bill Text: TX SB340 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to a sales and use tax exemption for child and adult diapers.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2023-03-23 - Co-author authorized [SB340 Detail]
Download: Texas-2023-SB340-Introduced.html
| 88R4633 CJD-D | ||
| By: Springer | S.B. No. 340 | |
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| relating to a sales and use tax exemption for child and adult | ||
| diapers. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | ||
| by adding Section 151.3133 to read as follows: | ||
| Sec. 151.3133. CHILD AND ADULT DIAPERS. (a) In this | ||
| section, "diaper" means an absorbent garment worn by humans who are | ||
| incapable of, or have difficulty, controlling their bladder or | ||
| bowel movements. | ||
| (b) The sale or storage, use, or other consumption of a | ||
| diaper is exempted from the taxes imposed by this chapter. | ||
| 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. (a) Subject to Subsection (b) of this section, | ||
| this Act takes effect September 1, 2023. | ||
| (b) This Act takes effect only if legislation proposed by | ||
| the 88th Legislature, Regular Session, 2023, that provides for the | ||
| imposition of a tax on certain electronic nicotine delivery | ||
| systems, is enacted and becomes law. If legislation described by | ||
| this section is not enacted or does not become law, this Act has no | ||
| effect. | ||
