Bill > SB1415

This bill modifies the sales tax exemption for clothing and footwear in Texas by changing the timing of the tax-free period. Currently, the exemption was tied to a complex reference to school district start dates, but the bill simplifies this by establishing the tax-free period as beginning at 12:01 a.m. on the first Friday in August and ending at 12 midnight on the following Sunday. During this period, clothing and footwear items priced under $100 will be exempt from sales tax. The bill does not affect any tax liabilities that accrued before its effective date, and it will take effect on September 1, 2025. This change appears designed to create a more straightforward and predictable sales tax holiday for back-to-school shopping, making it easier for consumers and retailers to understand and participate in the tax exemption.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB1415