Relating to an exemption from sales and use taxes for certain resale clothing and footwear items.

HB 4052 exempts the sale of used clothing and footwear from Texas sales and use taxes when sold by thrift stores, consignment shops, or similar resale businesses. The exemption applies to items previously owned and sold without significant modifications or as luxury/upcycled items above typical resale value. It excludes items that were materially altered to increase value, sold as luxury fashion, or previously purchased for resale. The law takes effect September 1, 2025, and does not impact taxes owed before that date.