Bill Text: TX HB3189 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to a sales and use tax exemption for school supplies purchased by a teacher.
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Introduced - Dead) 2021-03-19 - Referred to Ways & Means [HB3189 Detail]
Download: Texas-2021-HB3189-Introduced.html
| 87R10544 SMT-F | ||
| By: Jetton | H.B. No. 3189 | |
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| relating to a sales and use tax exemption for school supplies | ||
| purchased by a teacher. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | ||
| by adding Section 151.3271 to read as follows: | ||
| Sec. 151.3271. SCHOOL SUPPLIES PURCHASED BY TEACHER. (a) | ||
| In this section, "school supply" has the meaning assigned by | ||
| Section 151.327. | ||
| (b) The sale, storage, use, or other consumption of a school | ||
| supply is exempted from the taxes imposed by this chapter if: | ||
| (1) the school supply is purchased for use by a teacher | ||
| in a public, private, or open-enrollment charter school that | ||
| provides primary or secondary education; and | ||
| (2) the sales price of the school supply is less than | ||
| $100. | ||
| (c) A retailer is not required to obtain an exemption | ||
| certificate stating that school supplies are purchased for use by a | ||
| teacher in a public, private, or open-enrollment charter school | ||
| unless the school supplies are purchased in a quantity that | ||
| indicates that the school supplies are not purchased for use by a | ||
| teacher at a public, private, or open-enrollment charter school. | ||
| (d) The comptroller by rule shall prescribe the manner in | ||
| which a person may establish that the person is a teacher who is | ||
| eligible for the exemption provided by this section. | ||
| SECTION 2. (a) The exemption provided by Section | ||
| 151.3271(b), Tax Code, as added by this Act, applies only to a | ||
| purchase made on or after January 1, 2022. | ||
| (b) The changes in law made by this Act do not affect tax | ||
| liability accruing before January 1, 2022. 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, 2021. | ||
