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A BILL TO BE ENTITLED
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AN ACT
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relating to sales and use tax exemptions for certain computers sold |
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during a limited period. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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by adding Section 151.3271 to read as follows: |
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Sec. 151.3271. CERTAIN COMPUTERS FOR LIMITED PERIOD. |
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(a) In this section: |
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(1) "Personal computer" means a laptop, desktop, tower |
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computer system, or other personal computer that includes a central |
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processing unit, random access memory, a storage device, a display |
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monitor, and a keyboard. |
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(2) "Smartphone" means a mobile telephone that |
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performs many of the functions of a computer, is typically operated |
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by use of a touchscreen, has Internet access capability, and has an |
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operating system capable of running downloaded applications. |
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(3) "Tablet computer" means a mobile computer designed |
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for general personal computing purposes that is primarily operated |
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by use of a touchscreen or stylus. |
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(b) The sale or storage, use, or other consumption of a |
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personal computer or tablet computer is exempted from the taxes |
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imposed by this chapter if the personal computer or tablet |
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computer: |
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(1) is purchased during the period described by |
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Section 151.326(a)(2); and |
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(2) has a sales price of $500 or less. |
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(c) The exemption provided by this section does not apply to |
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a smartphone. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2023. |