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AN ACT
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relating to the sales tax exemption period for clothing and |
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footwear. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subsection (a), Section 151.326, Tax Code, is |
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amended to read as follows: |
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(a) The sale of an article of clothing or footwear designed |
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to be worn on or about the human body is exempted from the taxes |
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imposed by this chapter if: |
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(1) the sales price of the article is less than $100; |
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and |
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(2) the sale takes place during a period beginning at |
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12:01 a.m. on the Friday before the 15th [eighth] day preceding the |
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uniform date prescribed by Section 25.0811(a), Education Code, |
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without regard to any exception authorized by that section, before |
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which a school district [earliest date on which any school
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district, other than a district operating a year-round system,] may |
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not begin instruction for the school year [as prescribed by Section
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25.0811(a), Education Code], and ending at 12 midnight on the |
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following Sunday. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2013. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 485 passed the Senate on |
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April 15, 2013, by the following vote: Yeas 30, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 485 passed the House on |
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May 22, 2013, by the following vote: Yeas 146, Nays 0, one |
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present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |