Bill Text: TX HB170 | 2017-2018 | 85th Legislature | Introduced
Bill Title: Relating to exempting books purchased, used, or consumed by university and college students from the sales and use tax for limited periods.
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Introduced - Dead) 2017-03-15 - Left pending in committee [HB170 Detail]
Download: Texas-2017-HB170-Introduced.html
| 85R234 TJB-D | ||
| By: Lucio III | H.B. No. 170 | |
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| relating to exempting books purchased, used, or consumed by | ||
| university and college students from the sales and use tax for | ||
| limited periods. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | ||
| by adding Section 151.3211 to read as follows: | ||
| Sec. 151.3211. BOOKS PURCHASED, USED, OR CONSUMED BY | ||
| UNIVERSITY AND COLLEGE STUDENTS FOR LIMITED PERIODS. (a) The | ||
| sale, use, or consumption of a book is exempted from the taxes | ||
| imposed by this chapter if: | ||
| (1) the book is purchased by a full-time or part-time | ||
| student enrolled at an institution of higher education as defined | ||
| by Section 61.003, Education Code, or a private or independent | ||
| college or university that is located in this state and that is | ||
| accredited by a recognized accrediting agency as defined by Section | ||
| 61.003, Education Code; and | ||
| (2) the purchase takes place during a period: | ||
| (A) beginning at 12:01 a.m. on August 17 and | ||
| ending at 12 midnight on August 31; or | ||
| (B) beginning at 12:01 a.m. on January 1 and | ||
| ending at 12 midnight on January 15. | ||
| (b) A person may establish that the person is a full-time or | ||
| part-time student by presenting a valid student identification | ||
| card. The comptroller by rule shall prescribe the manner in which a | ||
| person may electronically establish, when making an online | ||
| purchase, that the person is a full-time or part-time student. | ||
| SECTION 2. The change in law made by this Act does not | ||
| affect taxes imposed before the effective date of this Act, and the | ||
| law in effect before the effective date of this Act is continued in | ||
| effect for purposes of the liability for and collection of those | ||
| taxes. | ||
| SECTION 3. This Act takes effect July 1, 2017, if it | ||
| receives a vote of two-thirds of all the members elected to each | ||
| house, as provided by Section 39, Article III, Texas Constitution. | ||
| If this Act does not receive the vote necessary for effect on that | ||
| date, this Act takes effect October 1, 2017. | ||
