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Texas Tax Code

§ 151.3133 — MATERNITY CLOTHING

TX § 151.3133Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. H. EXEMPTIONS

Statute text

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(a)In this section, "maternity clothing" means clothing labeled for a woman to wear during pregnancy that is designed to accommodate the changes in body size and shape that occur as a result of a pregnancy or to facilitate breastfeeding. The term includes a nursing bra or nursing pad.
(b)The sale, storage, use, or other consumption of an article of maternity clothing is exempted from the taxes imposed by this chapter.

Legislative history

Added by Acts 2023, 88th Leg., R.S., Ch. 1056 (S.B. 379), Sec. 2, eff. September 1, 2023.