Bill Text: TX HB3298 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to an exemption from sales and use taxes for educational materials purchased by a teacher.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2023-03-15 - Referred to Ways & Means [HB3298 Detail]
Download: Texas-2023-HB3298-Introduced.html
| 88R15802 CJD-F | ||
| By: Garcia | H.B. No. 3298 | |
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| relating to an exemption from sales and use taxes for educational | ||
| materials purchased by a teacher. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Effective January 1, 2024, 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 for an educational purpose. The term includes: | ||
| (1) if used primarily for an educational purpose: | ||
| (A) a school supply as that term is defined by | ||
| Section 151.327; or | ||
| (B) a book or other similar learning tool; | ||
| (2) if used exclusively for an educational purpose or | ||
| a purpose related to employment as a teacher, an item of technology; | ||
| and | ||
| (3) if used exclusively for an educational purpose in | ||
| the classroom, any other item used as a learning tool. | ||
| (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. The exemption certificate must include a | ||
| requirement that a teacher completing the form describe the | ||
| educational purpose of an educational material described by | ||
| Subsection (a)(3) for which the teacher seeks an exemption. | ||
| (d) A teacher may purchase not more than $500 of educational | ||
| materials described by Subsection (a)(3) in a calendar year using | ||
| the exemption under Subsection (b). | ||
| SECTION 2. Not later than December 31, 2023, 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. Except as otherwise provided by this Act, this | ||
| Act takes effect September 1, 2023. | ||
