Bill Text: TX SB438 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to exempting disinfectant cleaning supplies and certain face masks and disposable gloves from sales and use taxes for a limited period.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2021-03-09 - Referred to Finance [SB438 Detail]
Download: Texas-2021-SB438-Introduced.html
| 87R623 SRA-D | ||
| By: Blanco | S.B. No. 438 | |
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| relating to exempting disinfectant cleaning supplies and certain | ||
| face masks and disposable gloves from sales and use taxes for a | ||
| limited period. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 151.3565(b), Tax Code, is amended to | ||
| read as follows: | ||
| (b) For purposes of this section, "emergency preparation | ||
| item" means: | ||
| (1) a 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 $3,000; | ||
| (2) an item listed in this subdivision, the sales | ||
| price of which is less than $300: | ||
| (A) a storm protection device manufactured, | ||
| rated, and marketed specifically to prevent damage to a glazed or | ||
| non-glazed opening during a storm; or | ||
| (B) an emergency or rescue ladder; or | ||
| (3) an item listed in this subdivision, the sales | ||
| price of which is less than $75: | ||
| (A) a reusable or artificial ice product; | ||
| (B) a portable, self-powered light source; | ||
| (C) a gasoline or diesel fuel container; | ||
| (D) a AAA cell, AA cell, C cell, D cell, 6 volt, | ||
| or 9 volt battery, or a package containing more than one battery, | ||
| other than an automobile or boat battery; | ||
| (E) a nonelectric cooler or ice chest for food | ||
| storage; | ||
| (F) a tarpaulin or other flexible waterproof | ||
| sheeting; | ||
| (G) a ground anchor system or tie-down kit; | ||
| (H) a mobile telephone battery or battery | ||
| charger; | ||
| (I) a portable self-powered radio, including a | ||
| two-way radio or weatherband radio; | ||
| (J) a fire extinguisher, smoke detector, or | ||
| carbon monoxide detector; | ||
| (K) a hatchet or axe; | ||
| (L) a self-contained first aid kit; [ |
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| (M) a nonelectric can opener; | ||
| (N) a medical face mask or other face mask used to | ||
| protect the nose and mouth of a person wearing the mask from | ||
| potential contaminants in the environment or to interfere with the | ||
| transmission of particles originating from the nose or mouth of a | ||
| person wearing the mask, or a package containing more than one face | ||
| mask described by this paragraph; | ||
| (O) a disposable glove, including a latex glove, | ||
| the primary purpose of which is to act as a protective barrier to | ||
| prevent the possible transmission of disease, or a package | ||
| containing more than one disposable glove described by this | ||
| paragraph; or | ||
| (P) disinfectant cleaning supplies, including | ||
| bleach products and sanitizing wipes. | ||
| 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. This Act takes effect September 1, 2021. | ||
