Bill Text: TX HB21 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Relating to exempting textbooks purchased, used, or consumed by university and college students from the sales and use tax for limited periods.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2019-04-24 - No action taken in committee [HB21 Detail]
Download: Texas-2019-HB21-Introduced.html
| 86R1140 TJB-D | ||
| By: Canales | H.B. No. 21 | |
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| relating to exempting textbooks 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. TEXTBOOKS PURCHASED, USED, OR CONSUMED BY | ||
| UNIVERSITY AND COLLEGE STUDENTS FOR LIMITED PERIODS. (a) The | ||
| sale, use, or consumption of a book written, designed, and produced | ||
| for educational, instructional, or pedagogical purposes 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 at or after 12:01 a.m. on | ||
| the first day, but at or before 11:59 p.m. on the last day, of an | ||
| exemption period designated by the comptroller under Subsection | ||
| (b). | ||
| (b) The comptroller shall designate seven consecutive days | ||
| in January and seven consecutive days in August of each year during | ||
| which the exemption authorized by this section is effective. The | ||
| comptroller shall designate each exemption period for the time in | ||
| the relevant month when the greatest number of books described by | ||
| Subsection (a) is likely to be purchased, as determined by the | ||
| comptroller based on a review of the academic calendars of the | ||
| institutions of higher education, colleges, and universities | ||
| described by Subsection (a)(1). The comptroller shall designate the | ||
| exemption period in a manner and at a time that provides reasonable | ||
| notice of the exemption period to retailers and the public. | ||
| (c) 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 by which a | ||
| person making an online purchase may electronically establish 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, 2019, 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, 2019. | ||
