Texas SB 1833: Relating to the maximum allowable cost of certain items eligible for a sales and use tax exemption for a limited period.

Bill Text

By:AAHinojosa S.B.ANo.A1833
A BILL TO BE ENTITLED
AN ACT
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:
SECTIONA1.AASection 151.3565(b), Tax Code, is amended to
read as follows:
(b)AAFor purposes of this section, "emergency preparation
item" means:
(1)AAa 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
[$3,000];
(2)AAan item listed in this subdivision, the sales
price of which is less than $300:
(A)AAa storm protection device manufactured,
rated, and marketed specifically to prevent damage to a glazed or
non-glazed opening during a storm; or
(B)AAan emergency or rescue ladder; or
(3)AAan item listed in this subdivision, the sales
price of which is less than $75:
(A)AAa reusable or artificial ice product;
(B)AAa portable, self-powered light source;
(C)AAa gasoline or diesel fuel container;
(D)AAa AAA cell, AA cell, C cell, D cell, 6 volt,
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or 9 volt battery, or a package containing more than one battery,
other than an automobile or boat battery;
(E)AAa nonelectric cooler or ice chest for food
storage;
(F)AAa tarpaulin or other flexible waterproof
sheeting;
(G)AAa ground anchor system or tie-down kit;
(H)AAa mobile telephone battery or battery
charger;
(I)AAa portable self-powered radio, including a
two-way radio or weatherband radio;
(J)AAa fire extinguisher, smoke detector, or
carbon monoxide detector;
(K)AAa hatchet or axe;
(L)AAa self-contained first aid kit; or
(M)AAa nonelectric can opener.
SECTIONA2.AAThe 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.
SECTIONA3.AAThis Act takes effect September 1, 2023.
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S.B.ANo.A1833
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