HB1587 - Relating to the sales tax exemption period for clothing, footwear, and certain school-related items.

  89R2375 SRA-D     By: Hull H.B. No. 1587       A BILL TO BE ENTITLED   AN ACT   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 [ before the 15th day   preceding the uniform date prescribed by Section 25.0811(a),   Education Code, without regard to any exception authorized by that   section, before which a school district may not begin instruction   for the school year, ] and ending at 12 midnight on the following   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.