Bill Text: TX SB157 | 2015-2016 | 84th Legislature | Introduced
Bill Title: Relating to exempting books purchased, used, or consumed by certain university and college students from the sales and use tax for limited periods.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2015-01-27 - Referred to Finance [SB157 Detail]
Download: Texas-2015-SB157-Introduced.html
| 84R1643 TJB-D | ||
| By: Zaffirini | S.B. No. 157 | |
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| relating to exempting books purchased, used, or consumed by certain | ||
| university and college students from the sales and use tax for | ||
| limited periods. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | ||
| by adding Section 151.3214 to read as follows: | ||
| Sec. 151.3214. BOOKS PURCHASED, USED, OR CONSUMED BY | ||
| CERTAIN UNIVERSITY AND COLLEGE STUDENTS FOR LIMITED PERIODS. (a) | ||
| The sale, use, or consumption of a book is exempted from the taxes | ||
| imposed by this chapter if the book is: | ||
| (1) purchased by a full-time or part-time student who: | ||
| (A) is eligible under Subchapter M or P, Chapter | ||
| 56, Education Code, to receive a grant authorized by those | ||
| subchapters, regardless of whether the student actually receives | ||
| the grant; 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; and | ||
| (2) the purchase takes place during a period: | ||
| (A) beginning at 12:01 a.m. on the first Monday | ||
| following the first Saturday in August and ending at 12 midnight on | ||
| the second following Wednesday; or | ||
| (B) beginning at 12:01 a.m. on the first Monday | ||
| following the first Saturday in January and ending at 12 midnight on | ||
| the second following Wednesday. | ||
| (b) Not later than the 10th day before the first day of each | ||
| period described by Subsection (a)(2), each institution, college, | ||
| and university described by Subsection (a)(1)(B) shall create for | ||
| and electronically distribute to each person described by | ||
| Subsection (a)(1) that is enrolled at the institution, college, or | ||
| university the following to be used by the person to establish that | ||
| the person is qualified to receive the exemption authorized by this | ||
| section: | ||
| (1) a unique temporary student sales tax exemption | ||
| certificate on a form prescribed by the comptroller that the person | ||
| may use when making an in-person purchase; and | ||
| (2) a unique electronic credential that the person may | ||
| use when making an online purchase. | ||
| (c) A certificate or credential distributed under | ||
| Subsection (b) is valid only for purchases made during the period | ||
| described by Subsection (a)(2)(A) or (B) that immediately follows | ||
| the distribution date of the certificate or credential. | ||
| (d) The comptroller may adopt rules necessary for the | ||
| implementation, administration, and enforcement of this section. | ||
| SECTION 2. As soon as practicable, but not later than | ||
| November 1, 2015, the comptroller of public accounts shall develop | ||
| the temporary student sales tax exemption certificate form required | ||
| by Section 151.3214(b)(1), Tax Code, as added by this Act. | ||
| SECTION 3. 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 4. This Act takes effect September 1, 2015. | ||
