S.B. No. 1415 amends Section 151.326(a) of the Texas Tax Code to establish a sales tax exemption for clothing and footwear priced under $100. The bill specifies that the exemption applies to sales occurring during a designated period that begins at 12:01 a.m. on the first Friday in August and ends at 12 midnight on the following Sunday. This change replaces the previous language that referred to a period before the 15th day preceding the uniform date for school district instruction, thereby simplifying the timing of the exemption.

The bill clarifies that the changes made do not retroactively affect tax liabilities that accrued before the effective date of the Act, which is set for September 1, 2025. This ensures that any tax obligations incurred prior to this date remain enforceable under the former law. The bill passed both the Senate and the House with unanimous support, indicating strong legislative backing for the proposed changes.

Statutes affected:
Introduced: Tax Code 151.326 (Tax Code 151)
Senate Committee Report: Tax Code 151.326 (Tax Code 151)
Engrossed: Tax Code 151.326 (Tax Code 151)
House Committee Report: Tax Code 151.326 (Tax Code 151)
Enrolled: Tax Code 151.326 (Tax Code 151)