Bill Text: TX HB1087 | 2015-2016 | 84th Legislature | Introduced


Bill Title: Relating to a sales tax exemption for certain items sold during a limited period.

Spectrum: Slight Partisan Bill (Republican 2-1)

Status: (Introduced - Dead) 2015-03-02 - Referred to Ways & Means [HB1087 Detail]

Download: Texas-2015-HB1087-Introduced.html
  84R6785 ADM-D
 
  By: Bohac H.B. No. 1087
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  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
  [$100]; and
               (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 [$100].
         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.
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