Bill Text: TX HB688 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to sales and use tax exemptions for certain computers sold during a limited period.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2023-02-23 - Referred to Ways & Means [HB688 Detail]
Download: Texas-2023-HB688-Introduced.html
| 88R1977 RDS-D | ||
| By: Cole | H.B. No. 688 | |
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| relating to sales and use tax exemptions for certain computers sold | ||
| during a limited period. | ||
| 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. CERTAIN COMPUTERS FOR LIMITED PERIOD. | ||
| (a) In this section: | ||
| (1) "Personal computer" means a laptop, desktop, tower | ||
| computer system, or other personal computer that includes a central | ||
| processing unit, random access memory, a storage device, a display | ||
| monitor, and a keyboard. | ||
| (2) "Smartphone" means a mobile telephone that | ||
| performs many of the functions of a computer, is typically operated | ||
| by use of a touchscreen, has Internet access capability, and has an | ||
| operating system capable of running downloaded applications. | ||
| (3) "Tablet computer" means a mobile computer designed | ||
| for general personal computing purposes that is primarily operated | ||
| by use of a touchscreen or stylus. | ||
| (b) The sale or storage, use, or other consumption of a | ||
| personal computer or tablet computer is exempted from the taxes | ||
| imposed by this chapter if the personal computer or tablet | ||
| computer: | ||
| (1) is purchased during the period described by | ||
| Section 151.326(a)(2); and | ||
| (2) has a sales price of $500 or less. | ||
| (c) The exemption provided by this section does not apply to | ||
| a smartphone. | ||
| SECTION 2. The change in law made by this Act does 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 3. This Act takes effect immediately 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 immediate effect, this | ||
| Act takes effect September 1, 2023. | ||
