Relating to the prosecution and punishment of the criminal offense of organized retail theft; increasing criminal penalties.

SB 1300 defines "organized retail theft" as stealing from a merchant through coordinated actions (e.g., acting in concert with others), multiple incidents within 180 days, or benefiting from such theft. It changes how stolen item value is calculated for sentencing by using the merchant's posted sales price (including tax) instead of market value, and makes it easier for prosecutors to prove cases by allowing indictments to reference merchants and aggregate value ranges rather than listing each item. The bill also establishes price tags as evidence of both value and merchant ownership, streamlining prosecutions. This law directly affects Texas retailers and individuals convicted of organized retail theft, with increased penalties for the offense.