Bill Text: TX HB1587 | 2025-2026 | 89th Legislature | Introduced
Bill Title: Relating to the sales tax exemption period for clothing, footwear, and certain school-related items.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced) 2024-12-11 - Filed [HB1587 Detail]
Download: Texas-2025-HB1587-Introduced.html
89R2375 SRA-D | ||
By: Hull | H.B. No. 1587 |
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relating to the sales tax exemption period for clothing, footwear, | ||
and certain school-related items. | ||
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 $100; | ||
and | ||
(2) the sale takes place during a period beginning at | ||
12:01 a.m. on the first Friday in August [ |
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Sunday. | ||
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, 2025. |