TITLE: Relating to a sales and use tax exemption for child and adult diapers.

SUMMARY: Relating to a sales and use tax exemption for child and adult diapers.

FULL TEXT:
AN ACT relating to a sales and use tax exemption for child and adult diapers. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended by adding Section 151.3133 to read as follows: Sec. 151.3133. CHILD AND ADULT DIAPERS. (a) In this section, "diaper" means an absorbent garment worn by humans who are incapable of, or have difficulty, controlling their bladder or bowel movements. (b) The sale or storage, use, or other consumption of a diaper is exempted from the taxes imposed by this chapter. 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. (a) Subject to Subsection (b) of this section, this Act takes effect September 1, 2023.