Bill Text: TX HB2422 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to an exemption from sales and use taxes for tools and equipment of skilled trade workers for a limited period.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2023-03-13 - Referred to Ways & Means [HB2422 Detail]
Download: Texas-2023-HB2422-Introduced.html
| 88R8736 CJD-F | ||
| By: Lozano | H.B. No. 2422 | |
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| relating to an exemption from sales and use taxes for tools and | ||
| equipment of skilled trade workers for a limited period. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | ||
| by adding Section 151.360 to read as follows: | ||
| Sec. 151.360. TOOLS AND EQUIPMENT OF SKILLED TRADE WORKERS | ||
| FOR LIMITED PERIOD. (a) In this section, "skilled trade tool item" | ||
| means: | ||
| (1) an item listed in this subdivision, the sales | ||
| price of which is less than $300: | ||
| (A) a toolbox for a vehicle; or | ||
| (B) a power tool; | ||
| (2) a pair of work boots, the sales price of which is | ||
| less than $175; | ||
| (3) an item listed in this subdivision, the sales | ||
| price of which is less than $150: | ||
| (A) a power tool battery; | ||
| (B) handheld pipe cutters; | ||
| (C) a drain opening tool; or | ||
| (D) plumbing inspection equipment; | ||
| (4) an industry textbook or codebook, the sales price | ||
| of which is less than $125; | ||
| (5) an item listed in this subdivision, the sales | ||
| price of which is less than $100: | ||
| (A) a tool belt; | ||
| (B) electrical voltage testing equipment; or | ||
| (C) a shop light; | ||
| (6) a toolbox, the sales price of which is less than | ||
| $75; | ||
| (7) an item listed in this subdivision, the sales | ||
| price of which is less than $50: | ||
| (A) a hand tool; | ||
| (B) a pair or set of safety glasses; | ||
| (C) protective coveralls; | ||
| (D) a duffle bag or tote bag; or | ||
| (E) an LED flashlight; or | ||
| (8) a pair of work gloves, the sales price of which is | ||
| less than $25. | ||
| (b) The sale of a skilled trade tool item is exempted from | ||
| the taxes imposed by this chapter if the sale takes place during a | ||
| period beginning at 12:01 a.m. on the first Friday in September and | ||
| ending at 11:59 p.m. on the following Monday. | ||
| 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 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. | ||
