Bill Text: TX HB2995 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Relating to a sales and use tax exemption for educational materials purchased by a teacher.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced - Dead) 2019-04-24 - Left pending in committee [HB2995 Detail]
Download: Texas-2019-HB2995-Introduced.html
86R8005 SMT-D | ||
By: Talarico | H.B. No. 2995 |
|
||
|
||
relating to a sales and use tax exemption for educational materials | ||
purchased by a teacher. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Effective January 1, 2020, Subchapter H, Chapter | ||
151, Tax Code, is amended by adding Section 151.3272 to read as | ||
follows: | ||
Sec. 151.3272. EDUCATIONAL MATERIALS PURCHASED BY TEACHER. | ||
(a) In this section, "educational material" means a taxable item | ||
used primarily at a school for an educational purpose. The term | ||
includes: | ||
(1) a school supply as that term is defined by Section | ||
151.327; | ||
(2) a book or other similar learning tool; | ||
(3) an item of technology; and | ||
(4) furniture. | ||
(b) The sale or storage, use, or other consumption of an | ||
educational material is exempted from the taxes imposed by this | ||
chapter if: | ||
(1) the educational material is purchased by a teacher | ||
employed at a public school or open-enrollment charter school; and | ||
(2) the teacher completes, signs, and presents at the | ||
time of purchase the exemption certificate form described by | ||
Subsection (c). | ||
(c) The comptroller, in coordination with the Texas | ||
Education Agency, shall develop an exemption certificate form that | ||
a teacher must complete and use to claim the exemption provided by | ||
Subsection (b). The comptroller and the Texas Education Agency | ||
shall make the form available on the comptroller's and agency's | ||
Internet websites. | ||
SECTION 2. Not later than December 31, 2019, the | ||
comptroller of public accounts and the Texas Education Agency shall | ||
post on the comptroller's and agency's Internet websites the | ||
exemption certificate form as required by Section 151.3272, Tax | ||
Code, as added by this Act. | ||
SECTION 3. The changes in law made by this Act do 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 4. This Act takes effect September 1, 2019. |