TITLE: Relating to exemptions from the sales tax.

SUMMARY: Relating to exemptions from the sales tax.

FULL TEXT:
AN ACT relating to exemptions from the sales tax. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended by adding Section 151.356 to read as follows: 151.356. EMERGENCY PREPAREDNESS ITEMS FOR A LIMITED PERIOD. (a) As used in this section "emergency-preparedness item" includes the following items selling for less than $75: (1) any portable self-powered light source; (2) any portable self-powered radio, two-way radio, or weatherband radio; (3) any tarpaulin or other flexible waterproof sheeting; (4) any ground anchor system or tie-down kit; (5) any gas or diesel fuel tank; (6) any package of AAA-cell, AA-cell, C-cell, D-cell, 6-volt, or 9-volt batteries, excluding automobile and boat batteries; (7) any cell phone battery; (8) any cell phone charger; (8) any nonelectric food storage cooler; (9) any hatchet or axe; (10) any fire extinguisher, smoke detector, or carbon monoxide detector; (11) any self-contained first aid kit; (12) any non-electric can opener; and (13) any artificial ice, blue ice, ice packs, or reusable ice product. (b) As used in this section "emergency-preparedness item" also includes the following items selling for less than $300. (1) any storm protection device manufactured, rated, and marketed specifically for the purpose of preventing damage to any glazed or non-glazed opening during storms; and (2) any emergency or rescue ladder. (c) As used in this section "emergency-preparedness item" also includes any portable generator used to provide light or communications or preserve food in the event of a power outage selling for less than $3,000. (d) The sale of any emergency-preparedness item is exempted from the taxes imposed by this chapter if the sale occurs during a period beginning at 12:01 a.m. on the Saturday preceding the last Monday in April and ending at 11:59 p.m. on the last Monday in April. (e) During the period described in subsection (d), the exemption applies to each emergency-preparedness item purchased, regardless of how many emergency-preparedness items are purchased. SECTION 2. (a) This Act takes effect September 1, 2015.