Bill Text: TX HB357 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to the exemption from the sales tax for certain school art supplies during limited periods.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2013-05-09 - Placed on General State Calendar [HB357 Detail]
Download: Texas-2013-HB357-Introduced.html
83R3180 KLA-D | ||
By: Giddings | H.B. No. 357 |
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relating to the exemption from the sales tax for certain school art | ||
supplies during limited periods. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 151.327(a)(2), Tax Code, is amended to | ||
read as follows: | ||
(2) "School supply" means: | ||
(A) an item defined as a school supply [ |
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adopted November 12, 2002, including all amendments made to the | ||
agreement on or before December 14, 2006; and | ||
(B) the following school art supplies: | ||
(i) a paintbrush used for artwork; | ||
(ii) watercolors; and | ||
(iii) acrylic, tempera, and oil paints. | ||
SECTION 2. 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 3. 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, 2013. |