Relating to an exemption from sales and use taxes for certain items listed by the comptroller of public accounts and sold on Veterans Day.

The text as introduced · 491 words

90R502 CJD-D

By: Zaffirini
S.B. No. 330

A BILL TO BE ENTITLED

AN ACT

relating to an exemption from sales and use taxes for certain items

listed by the comptroller of public accounts and sold on Veterans

Day.

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. CERTAIN ITEMS SOLD ON VETERANS DAY. (a) In

this section:

(1) "Consumer price index" means the average over a

state fiscal year of the Consumer Price Index for All Urban

Consumers (CPI-U), U.S. City Average, published monthly by the

United States Bureau of Labor Statistics or its successor in

function.

(2) "Listed qualified item" means an item listed by

the comptroller under Subsection (b).

(b) The comptroller, in consultation with the Texas

Veterans Commission, shall prepare, maintain, and publish on the

comptroller's Internet website a list of qualified items that the

comptroller determines support veteran employment, health, or

household needs, including:

(1) work and safety apparel;

(2) medical support clothing and footwear; and

(3) essential home goods.

(c) The sale of a listed qualified item is exempted from the

taxes imposed by this chapter if:

(1) subject to Subsection (d), the sales price of the

item is less than $100; and

(2) the sale occurs at any time on November 11.

(d) On January 1, 2029, the comptroller shall increase the

amount prescribed by Subsection (c)(1) by an amount equal to the

product of the amount prescribed by that subdivision and the

percentage increase, if any, during the preceding state fiscal year

in the consumer price index, rounded to the nearest dollar. On

January 1 of each subsequent year, the comptroller shall increase

the amount in effect on December 31 of the preceding year by an

amount equal to the product of that amount and the percentage

increase, if any, during the preceding state fiscal year in the

consumer price index, rounded to the nearest dollar. Not later than

March 1 of each year, the comptroller shall provide the amount

computed under this subsection to the secretary of state for

publication in the Texas Register.

SECTION 2. Not later than March 1, 2028, the comptroller of

public accounts shall:

(1) develop, in consultation with the Texas Veterans

Commission, the list of qualified items required under Section

151.360, Tax Code, as added by this Act; and

(2) publish the list developed under Subdivision (1)

of this section on the comptroller's Internet website.

SECTION 3. 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 4. This Act takes effect January 1, 2028.