Bill Text: TX SB426 | 2015-2016 | 84th Legislature | Introduced
Bill Title: Relating to a sales tax exemption for certain items sold during a limited period.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2015-02-04 - Referred to Finance [SB426 Detail]
Download: Texas-2015-SB426-Introduced.html
| 84R6785 ADM-D | ||
| By: Ellis | S.B. No. 426 | |
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| relating to a sales tax exemption for certain items sold during a | ||
| limited period. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 151.326(a), Tax Code, is amended to read | ||
| as follows: | ||
| (a) The sale of an article of clothing or footwear designed | ||
| to be worn on or about the human body is exempted from the taxes | ||
| imposed by this chapter if: | ||
| (1) the sales price of the article is less than $200 | ||
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| (2) the sale takes place during a period beginning at | ||
| 12:01 a.m. on the Friday before the 15th day preceding the uniform | ||
| date prescribed by Section 25.0811(a), Education Code, without | ||
| regard to any exception authorized by that section, before which a | ||
| school district may not begin instruction for the school year, and | ||
| ending at 12 midnight on the following Sunday. | ||
| SECTION 2. Section 151.327(a-1), Tax Code, is amended to | ||
| read as follows: | ||
| (a-1) The sale or storage, use, or other consumption of a | ||
| school supply or a school backpack is exempted from the taxes | ||
| imposed by this chapter if the school supply or backpack is | ||
| purchased: | ||
| (1) for use by a student in a public or private | ||
| elementary or secondary school; | ||
| (2) during the period described by Section | ||
| 151.326(a)(2); and | ||
| (3) for a sales price of less than $200 [ |
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| SECTION 3. Subchapter H, Chapter 151, Tax Code, is amended | ||
| by adding Section 151.3271 to read as follows: | ||
| Sec. 151.3271. CERTAIN ELECTRONIC DEVICES FOR LIMITED | ||
| PERIOD. (a) In this section: | ||
| (1) "E-reader" means a mobile electronic device that | ||
| is designed primarily for the purpose of reading digital electronic | ||
| books and periodicals. | ||
| (2) "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. | ||
| (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 an | ||
| e-reader, personal computer, or tablet computer is exempted from | ||
| the taxes imposed by this chapter if the e-reader, personal | ||
| computer, or tablet computer: | ||
| (1) is purchased during the period described by | ||
| Section 151.326(a)(2); and | ||
| (2) is not purchased over the Internet. | ||
| SECTION 4. 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 5. 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, 2015. | ||
