By: Zaffirini S.B. No. 1756               A BILL TO BE ENTITLED   AN ACT   relating to a sales and use tax exemption for United States flags   and Texas state flags.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Subchapter H, Chapter 151, Tax Code, is amended   by adding Section 151.3401 to read as follows:          Sec. 151.3401.  CERTAIN FLAGS.  (a)  In this section, "flag"    means an emblem, banner, or other standard or a copy of an emblem,   banner, or standard that is an official or commonly recognized   depiction of the flag of the United States or of this state and is   capable of being flown from a staff of any character or size.  The   term does not include a representation of a flag on a written or   printed document, a periodical, stationery, a painting or   photograph, or an article of clothing or jewelry.          (b)  The sale of a flag is exempted from the taxes imposed by   this chapter if the flag is a United States flag or a state flag, as   described by Section 3100.001, Government Code.          (c)  The exemption provided by this section does not apply to   the sale of an item that is not a flag, but on which an image of a   flag described by this section is displayed.          SECTION 2.  The change in law made by this Act does not   affect tax liability accruing before the effective date of this   Act.  That liability continues in effect as if this Act had not been   enacted, and the former law is continued in effect for the   collection of taxes due and for civil and criminal enforcement of   the liability for those taxes.          SECTION 3.  This Act takes effect September 1, 2017.