TX SB1415

Amends Section 151.326(a) of the Texas Tax Code to change the timing of the annual sales tax exemption period for clothing and footwear priced under $100

Sets the tax-free weekend to begin at 12:01 a.m. on the first Friday in August and end at midnight the following Sunday, replacing the previous formula tied to school start dates

Previous law calculated the tax-free period based on the Friday before the 15th day preceding the uniform school start date prescribed in the Education Code

Does not affect tax liability that accrued before the effective date; former law continues to apply for collection and enforcement of prior tax obligations

Takes effect September 1, 2025; passed Senate 30-0 on April 10, 2025, and House 146-0 on April 29, 2025