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Bill

SB 1415

Relating to the sales tax exemption period for clothing, footwear, and certain school-related items.

89th Legislature (2025) Introduced by Carol Alvarado and 11 co-sponsors

Texas law exempts clothing, footwear, and school supplies from sales tax starting September 1, 2025, reducing consumer costs but lowering state tax revenue during the exemption period.

Effective on 9/1/25
#schoolclothes&schoolsupplies(s0009) #taxation--sales(i0800)
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WeVote Research Nonpartisan
Bill Summary · SB 1415

Legislative bill overview

SB 1415 establishes or extends a sales tax exemption period in Texas for clothing, footwear, and school-related items. The bill was signed by the Governor on May 19, 2025, and becomes effective September 1, 2025. This is likely a back-to-school tax holiday that temporarily removes state sales taxes from qualifying purchases during a specified period.

Why is this important

Sales tax holidays directly reduce consumer costs during peak shopping seasons, providing measurable savings for families purchasing school supplies and clothing. However, they also reduce state tax revenue during the exemption period, which affects funding available for education, infrastructure, and other state services. The timing (September 1 effective date) aligns with the start of the school year.

Potential points of contention

  • Revenue impact: The state loses sales tax collections during the exemption period, which could strain budgets unless offset by spending cuts or other revenue increases
  • Definitional scope: Disputes may arise over what qualifies as exempt (e.g., price caps on clothing items, whether certain brands or types of footwear are included)
  • Duration and terms: The bill text doesn't specify the exemption period length, which determines total revenue loss and consumer benefit window

Compiled from official sources — confirm details with the bill’s official record.

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