SB 485

83(R) - 2013

Vote Recommendation

  • Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral


Rodney Ellis

Bill Caption

Relating to the sales tax exemption period for clothing and footwear.

Fiscal Notes

No fiscal implication to the State is anticipated

Bill Analysis

Summary: SB 485 would move the date of a sales tax holiday for clothing and footwear one week forward, putting the holiday one week before the start of the school year, to accommodate consumers and address several concerns of Texas retailers. SB 485 also amends code to correct an unintended consequence stemming from HB 1555 of the 82nd Legislature that caused certain school districts to begin school in July instead of August.

Analysis: We are neutral on SB 485. Taxpayers and retailers will still have this tax holiday, this bill just changes the day on which this holiday occurs.