Bill Text: TX HB603 | 2013-2014 | 83rd Legislature | Introduced

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Bill Title: Relating to exempting certain textbooks for university and college courses from the sales and use tax.

Spectrum: Slight Partisan Bill (Democrat 2-1)

Status: (Introduced - Dead) 2013-02-14 - Referred to Ways & Means [HB603 Detail]

Download: Texas-2013-HB603-Introduced.html

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83R4566 TJB-F
By: Lozano H.B. No. 603

A BILL TO BE ENTITLED
AN ACT
relating to exempting certain textbooks for university and college
courses from the sales and use tax.
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. TEXTBOOKS FOR UNIVERSITY AND COLLEGE
COURSES. (a) The sale, use, or consumption of a book is exempted
from the taxes imposed by this chapter if the book is:
(1) written, designed, and produced for educational,
instructional, or pedagogical purposes;
(2) bought in person and not online 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
(3) required for a course at the institution of higher
education or the private or independent college or university.
(b) A person may establish that the person is a full-time or
part-time student by presenting a valid student identification
card.
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, 2013, 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, 2013.