Bill Text: TX HB164 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to exempting textbooks purchased, used, or consumed by university and college students from sales and use taxes for limited periods.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced - Dead) 2023-02-23 - Referred to Ways & Means [HB164 Detail]
Download: Texas-2023-HB164-Introduced.html
| 88R1912 SRA-D | ||
| By: Canales | H.B. No. 164 | |
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| relating to exempting textbooks purchased, used, or consumed by | ||
| university and college students from sales and use taxes 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 151.3211 to read as follows: | ||
| Sec. 151.3211. TEXTBOOKS PURCHASED, USED, OR CONSUMED BY | ||
| UNIVERSITY AND COLLEGE STUDENTS FOR LIMITED PERIODS. (a) In this | ||
| section, "institution of higher education" and "recognized | ||
| accrediting agency" have the meanings assigned by Section 61.003, | ||
| Education Code. | ||
| (b) The sale, use, or consumption of a book written, | ||
| designed, and produced for educational, instructional, or | ||
| pedagogical purposes is exempted from the taxes imposed by this | ||
| chapter if: | ||
| (1) the book is purchased by a full-time or part-time | ||
| student enrolled at an institution of higher education or a private | ||
| or independent college or university that is located in this state | ||
| and that is accredited by a recognized accrediting agency; and | ||
| (2) the purchase takes place at or after 12:01 a.m. on | ||
| the first day, but at or before 11:59 p.m. on the last day, of an | ||
| exemption period designated by the comptroller under Subsection | ||
| (c). | ||
| (c) The comptroller shall designate seven consecutive days | ||
| in January and seven consecutive days in August of each year during | ||
| which the exemption authorized by this section is effective. The | ||
| comptroller shall designate each exemption period for the time in | ||
| the relevant month when the greatest number of books described by | ||
| Subsection (b) is likely to be purchased, as determined by the | ||
| comptroller based on a review of the academic calendars of | ||
| institutions of higher education and colleges and universities | ||
| described by Subsection (b)(1). The comptroller shall designate the | ||
| exemption period in a manner and at a time that provides reasonable | ||
| notice of the exemption period to retailers and the public. | ||
| (d) A person may establish that the person is a full-time or | ||
| part-time student by presenting a valid student identification | ||
| card. The comptroller by rule shall prescribe the manner by which a | ||
| person making an online purchase may electronically establish that | ||
| the person is a full-time or part-time student. | ||
| SECTION 2. 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 3. This Act takes effect July 1, 2023, 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 effect on that | ||
| date, this Act takes effect October 1, 2023. | ||
