HBA-JLV H.B. 3272 77(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 3272
By: Oliveira
Ways & Means
3/22/2001
Introduced



BACKGROUND AND PURPOSE 

The 76th Legislature approved a sales tax holiday for clothing and footwear
priced under $100 beginning at 12:01 a.m. on the first Friday in August and
ending at midnight on the following Sunday.  According to the comptroller
of public accounts, Texans saved $32.6 million in 1999 and $37million in
2000.  House Bill 3272 extends the time period for the sales and use tax
exemption on clothing and footwear. 

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. 

ANALYSIS

House Bill 3272 amends the Tax Code to modify the time period for the sales
and use tax exemption for clothing and footwear (exemption).  The bill
provides that the time period for the exemption takes place during a period
beginning at 12:01 a.m. on the first Friday in August and ending at 11:59
p.m. on the second following Sunday. 

EFFECTIVE DATE

July 1, 2001, or if the Act does not receive the necessary vote, the Act
takes effect October 1, 2001.