HBA-JRA H.B. 1298 76(R) BILL ANALYSIS Office of House Bill AnalysisH.B. 1298 By: Dukes Ways & Means 2/24/1999 Introduced BACKGROUND AND PURPOSE Currently, certain necessities, including food products and prescription drugs, are exempted from the state sales tax. The cost of shoes is also an essential expenditure for families. H.B. 1298 exempts shoes costing less than $50 from the Texas sales tax. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that this bill does not expressly delegate any additional rulemaking authority to a state officer, department, agency, or institution. SECTION BY SECTION ANALYSIS SECTION 1. Amends Subchapter H, Chapter 151, Tax Code, by adding Section 151.325, as follows: Sec. 151.325. SHOES. Exempts the sale of shoes from the taxes imposed by this chapter (Limited Sales, Excise, and Use Tax) if the sales price of the shoes is less than $50. Defines "shoes" in this section. SECTION 2. (a) Provides that this Act takes effect on the first day of the first calendar quarter beginning on or after 90 days after adjournment. (b) Makes application of this Act prospective. SECTION 3. Emergency clause.