Bill Text: TX HB3298 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to an exemption from sales and use taxes for educational materials purchased by a teacher.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2023-03-15 - Referred to Ways & Means [HB3298 Detail]
Download: Texas-2023-HB3298-Introduced.html
88R15802 CJD-F | ||
By: Garcia | H.B. No. 3298 |
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relating to an exemption from sales and use taxes for educational | ||
materials purchased by a teacher. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Effective January 1, 2024, Subchapter H, Chapter | ||
151, Tax Code, is amended by adding Section 151.3272 to read as | ||
follows: | ||
Sec. 151.3272. EDUCATIONAL MATERIALS PURCHASED BY TEACHER. | ||
(a) In this section, "educational material" means a taxable item | ||
used for an educational purpose. The term includes: | ||
(1) if used primarily for an educational purpose: | ||
(A) a school supply as that term is defined by | ||
Section 151.327; or | ||
(B) a book or other similar learning tool; | ||
(2) if used exclusively for an educational purpose or | ||
a purpose related to employment as a teacher, an item of technology; | ||
and | ||
(3) if used exclusively for an educational purpose in | ||
the classroom, any other item used as a learning tool. | ||
(b) The sale or storage, use, or other consumption of an | ||
educational material is exempted from the taxes imposed by this | ||
chapter if: | ||
(1) the educational material is purchased by a teacher | ||
employed at a public school or open-enrollment charter school; and | ||
(2) the teacher completes, signs, and presents at the | ||
time of purchase the exemption certificate form described by | ||
Subsection (c). | ||
(c) The comptroller, in coordination with the Texas | ||
Education Agency, shall develop an exemption certificate form that | ||
a teacher must complete and use to claim the exemption provided by | ||
Subsection (b). The comptroller and the Texas Education Agency | ||
shall make the form available on the comptroller's and agency's | ||
Internet websites. The exemption certificate must include a | ||
requirement that a teacher completing the form describe the | ||
educational purpose of an educational material described by | ||
Subsection (a)(3) for which the teacher seeks an exemption. | ||
(d) A teacher may purchase not more than $500 of educational | ||
materials described by Subsection (a)(3) in a calendar year using | ||
the exemption under Subsection (b). | ||
SECTION 2. Not later than December 31, 2023, the | ||
comptroller of public accounts and the Texas Education Agency shall | ||
post on the comptroller's and agency's Internet websites the | ||
exemption certificate form as required by Section 151.3272, Tax | ||
Code, as added by this Act. | ||
SECTION 3. The changes in law made by this Act do 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 4. Except as otherwise provided by this Act, this | ||
Act takes effect September 1, 2023. |