Bill Text: TX HB337 | 2015-2016 | 84th Legislature | Introduced
Bill Title: Relating to a sales and use tax exemption for books and magazines purchased, used, or consumed by certain university and college students.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2015-02-12 - Referred to Ways & Means [HB337 Detail]
Download: Texas-2015-HB337-Introduced.html
| 84R1905 TJB-D | ||
| By: González | H.B. No. 337 | |
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| relating to a sales and use tax exemption for books and magazines | ||
| purchased, used, or consumed by certain university and college | ||
| students. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | ||
| by adding Section 151.3213 to read as follows: | ||
| Sec. 151.3213. BOOKS AND MAGAZINES PURCHASED, USED, OR | ||
| CONSUMED BY CERTAIN UNIVERSITY AND COLLEGE STUDENTS. (a) In this | ||
| section: | ||
| (1) "Financial assistance" means financial assistance | ||
| provided to a student through the financial aid office of the | ||
| college, university, or other institution of higher education at | ||
| which the student is enrolled. | ||
| (2) "Magazine" has the meaning assigned by Section | ||
| 151.320(b), and includes a periodical. | ||
| (b) The sale, use, or consumption of a book or magazine is | ||
| exempted from the taxes imposed by this chapter if the book or | ||
| magazine is: | ||
| (1) written, designed, and produced for educational, | ||
| instructional, or pedagogical purposes; and | ||
| (2) purchased by a full-time or part-time student who: | ||
| (A) receives financial assistance; and | ||
| (B) is 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. | ||
| (c) A person may establish that the person is a full-time or | ||
| part-time student by presenting a valid student identification | ||
| card. In addition, the comptroller by rule shall prescribe the | ||
| manner in which a person may establish, when making an in-person or | ||
| online purchase, that the person is a full-time or part-time | ||
| student who receives financial assistance. | ||
| 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, 2015, 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, 2015. | ||
