HB 1587
AN ACT relating to the sales tax exemption period for clothing, footwear,
89th Regular Session
Jan 14, 2025 - Jun 2, 2025 • Session ended
Awaiting Committee Assignment
Bill filed, pending referral to House committee
Committee
Not yet assigned
Fiscal Note
Not available
What This Bill Does
Creates a sales tax holiday for clothing and footwear priced under $100, which will take place from 12:01 a.m. on the first Friday in August through midnight the following day. The tax exemption applies to articles of clothing and footwear designed to be worn on or about the human body, providing Texas consumers with an opportunity to save money on back-to-school and personal apparel purchases during this specific time period. The bill is set to take effect on September 1, 2025, giving retailers and consumers advance notice of the tax-free shopping window.
Subject Areas
Bill Text
relating to the sales tax exemption period for clothing, footwear, and certain school-related items. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 151.326(a), Tax Code, is amended to read (a) The sale of an article of clothing or footwear designed to be worn on or about the human body is exempted from the taxes (1) the sales price of the article is less than $100; (2) the sale takes place during a period beginning at 12:01 a.m. on the first Friday in August [before the 15th day preceding the uniform date prescribed by Section 25.0811(a), Education Code, without regard to any exception authorized by that section, before which a school district may not begin instruction for the school year,] and ending at 12 midnight on the following 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 SECTION 3. This Act takes effect September 1, 2025.
Bill Sponsors
Legislators who authored or co-sponsored this bill.
Bill History
Bill filed: AN ACT relating to the sales tax exemption period for clothing, footwear,
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