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.