{"data":{"id":"us-tx/tex.-tax-code-151.326","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.326","heading":"CLOTHING AND FOOTWEAR FOR LIMITED PERIOD.","body":"(a) The sale of an article of clothing or footwear designed to be worn on or about the human body is exempted from the taxes imposed by this chapter if:\n(1) the sales price of the article is less than $100; and\n(2) the sale takes place during a period beginning at 12:01 a.m. on the first Friday in August and ending at 12 midnight on the following Sunday.\n(b) This section does not apply to:\n(1) any special clothing or footwear that is primarily designed for athletic activity or protective use and that is not normally worn except when used for the athletic activity or protective use for which it is designed;\n(2) accessories, including jewelry, handbags, luggage, umbrellas, wallets, watches, and similar items carried on or about the human body, without regard to whether worn on the body in a manner characteristic of clothing; and\n(3) the rental of clothing or footwear.\nAdded by Acts 1999, 76th Leg., ch. 394, Sec. 7, eff. June 3, 1999. Amended by Acts 2003, 78th Leg., ch. 1310, Sec. 121(27), eff. Oct. 1, 2003.\nAmended by:\nActs 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314), Sec. 10(a), eff. June 15, 2007.\nActs 2007, 80th Leg., R.S., Ch. 1266 (H.B. 3319), Sec. 7, eff. June 15, 2007.\nActs 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 33.01, eff. September 28, 2011.\nActs 2013, 83rd Leg., R.S., Ch. 525 (S.B. 485), Sec. 1, eff. June 14, 2013.\nActs 2025, 89th Leg., R.S., Ch. 62 (S.B. 1415), Sec. 1, eff. September 1, 2025.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX","SUBCHAPTER H. EXEMPTIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.326","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"b2527f758890527e8ba6151e860f87b9d3ce4a4113f027123fa933dfac760aca","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.324","next":"us-tx/tex.-tax-code-151.327"},"notice":"GroundRules: Original legal text. Not legal advice."}