HB 4052
bill exempting thrift store clothing and shoes from sales tax
Died in committee
Verdict: No flags
Initial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade
Caption
relating to an exemption from sales and use taxes for certain resale clothing and footwear items.
Caption from analyzed text · version I.
Summary
Secondhand clothes, no state sales and use tax.
The bill removes state sales and use tax from secondhand clothing and shoes sold by thrift stores, consignment shops and similar sellers. It touches shoppers who buy used clothing and the stores that sell it, but it leaves out items reworked to raise their value, items priced as luxury or upcycled fashion above typical resale value, and items bought tax-free for resale. Starting September 1, 2025, ordinary used clothing and footwear sales would carry no state sales tax.
Labels
Labels: NEVER GOT A HEARING. Filed Mar 7, 2025 and referred to the House Ways & Means committee. No public hearing. The bill died.
Receipt
The receipt
89R-HB4052 · 2025-03-07
SOLD BY
ITEM
relating to an exemption from sales and use taxes for certain resale clothing and footwear items.
WHAT IT DOES
Secondhand clothes, no state sales and use tax.
The bill removes state sales and use tax from secondhand clothing and shoes sold by thrift stores, consignment shops and similar sellers. It touches shoppers who buy used clothing and the stores that sell it, but it leaves out items reworked to raise their value, items priced as luxury or upcycled fashion above typical resale value, and items bought tax-free for resale. Starting September 1, 2025, ordinary used clothing and footwear sales would carry no state sales tax.
CHARGES
[ ] NONE FOUND
TOTAL
No fiscal note in the loaded record.
HISTORY
- Filed
- Read first time
- Referred to Ways & Means
FILED UNDER
No verified beat found.
THANK YOU FOR CHECKING THE RECEIPT
CAMPAIGN PAID FOR BY
CAMPAIGN PAID FOR BY
Donors
Not tied to this bill.
Sources
The author's campaign account only. Own money and internal transfers are separate on the member page.
Derived itemized flow · Jul 1, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Texas Trial Lawyers Association PAC$12,500.00
Texas Trial Lawyers Association PAC
$12,500.00
- Cash
- $12,500.00
- Paid by others
- $0.00
- Total
- $12,500.00
Also funds 137 other sitting lawmakers.
Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamSources
Derived itemized flow · Nov 7, 2024 to Oct 21, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 100987640, 101031910, 101060424, 101071938.
Texas House Democratic Campaign Committee$7,000.00
Texas House Democratic Campaign Committee
$7,000.00
- Cash
- $7,000.00
- Paid by others
- $0.00
- Total
- $7,000.00
Also funds 9 other sitting lawmakers.
Derived recipient stock · Oct 15, 2024 to Oct 15, 2026. State data as of Nov 4, 2026.
Name match, not a verified identity: normalized filed name and state.
TeamSources
Derived itemized flow · on Apr 30, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 101060424.
Missing data does not establish zero giving. Display amounts are rounded.
Texas Trial Lawyers Association PAC
$12,500.00
- Cash
- $12,500.00
- Paid by others
- $0.00
- Total
- $12,500.00
Also funds 137 other sitting lawmakers.
Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamSources
Derived itemized flow · Nov 7, 2024 to Oct 21, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 100987640, 101031910, 101060424, 101071938.
Texas House Democratic Campaign Committee
$7,000.00
- Cash
- $7,000.00
- Paid by others
- $0.00
- Total
- $7,000.00
Also funds 9 other sitting lawmakers.
Derived recipient stock · Oct 15, 2024 to Oct 15, 2026. State data as of Nov 4, 2026.
Name match, not a verified identity: normalized filed name and state.
TeamSources
Derived itemized flow · on Apr 30, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 101060424.
Votes
No floor vote loaded for this bill.
Fiscal
No fiscal note in the loaded record.
How this was graded
Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.
Sources
Texas House · Filed Mar 7, 2025
03/27/2025 H Referred to Ways & Means: Mar 27 2025 11:57AM
Texas Legislature Online · Introduced
Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.
House committee · Ways & Means · Final status: Died in committee
Subjects
Taxation--Sales
Text
The text as introduced · 280 words
89R15681 JBD-F By: Rodríguez Ramos H.B. No. 4052 A BILL TO BE ENTITLED AN ACT relating to an exemption from sales and use taxes for certain resale clothing and footwear items. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended by adding Section 151.3261 to read as follows: Sec. 151.3261. RESALE CLOTHING. (a) In this section, "resale clothing" means clothing or footwear designed to be worn on or about the human body that was previously sold or used and is subsequently sold by a seller or retailer, including items of clothing and footwear sold by a thrift store, consignment shop, or similar establishment. The term does not include clothing or footwear: (1) that has been materially modified in a manner to intentionally increase its value significantly beyond its original resale price; (2) sold as a luxury or upcycled fashion item at a price higher than the typical resale value for similar used clothing or footwear; or (3) the immediately preceding sale of which qualified as a sale for resale for purposes of Section 151.302. (b) The sale, storage, use, or other consumption of an article of resale clothing is exempted from the taxes imposed by this chapter. 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.