Relating to an exemption from sales and use taxes for certain personal and household supplies.

HB 3864 exempts eight specific personal and household items from Texas sales and use taxes: toilet paper, contact lens solution, reading glasses, dental floss, laundry detergent, dish soap, hand soap, and antiperspirant/deodorant. The bill adds these items to the existing tax exemption list under the Texas Tax Code, meaning consumers would no longer pay sales tax when purchasing them. This change directly affects Texas residents who buy these everyday products, reducing their out-of-pocket costs for essential items. The exemption takes effect September 1, 2025, and does not apply to taxes owed before that date.