S.B. No. 485
  relating to the sales tax exemption period for clothing and
         SECTION 1.  Subsection (a), Section 151.326, Tax Code, is
  amended to read as follows:
         (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:
               (1)  the sales price of the article is less than $100;
               (2)  the sale takes place during a period beginning at
  12:01 a.m. on the Friday before the 15th [eighth] day preceding the
  uniform date prescribed by Section 25.0811(a), Education Code,
  without regard to any exception authorized by that section, before
  which a school district [earliest date on which any school
  district, other than a district operating a year-round system,] may
  not begin instruction for the school year [as prescribed by Section
  25.0811(a), Education Code], and ending at 12 midnight on the
  following Sunday.
         SECTION 2.  The change in law made by this Act does not
  affect tax liability accruing before the effective date of this
  Act. That liability continues in effect as if this Act had not been
  enacted, and the former law is continued in effect for the
  collection of taxes due and for civil and criminal enforcement of
  the liability for those taxes.
         SECTION 3.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2013.
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
         I hereby certify that S.B. No. 485 passed the Senate on
  April 15, 2013, by the following vote:  Yeas 30, Nays 0.
  Secretary of the Senate    
         I hereby certify that S.B. No. 485 passed the House on
  May 22, 2013, by the following vote:  Yeas 146, Nays 0, one
  present not voting.
  Chief Clerk of the House