Bill Text: TX HB4366 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Relating to a sales and use tax exemption for school supplies purchased by certain teachers for a limited period.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Introduced - Dead) 2019-03-25 - Referred to Ways & Means [HB4366 Detail]
Download: Texas-2019-HB4366-Introduced.html
| 86R1427 GRM-D | ||
| By: Allen | H.B. No. 4366 | |
|
|
||
|
|
||
| relating to a sales and use tax exemption for school supplies | ||
| purchased by certain teachers for a limited period. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | ||
| by adding Section 151.3271 to read as follows: | ||
| Sec. 151.3271. SCHOOL SUPPLIES PURCHASED BY TEACHERS BEFORE | ||
| START OF SCHOOL. (a) In this section, "school supply" has the | ||
| meaning assigned by the Streamlined Sales and Use Tax Agreement | ||
| adopted November 12, 2002, including all amendments made to the | ||
| agreement on or before May 3, 2018. | ||
| (b) The sale or storage, use, or other consumption of a | ||
| school supply is exempted from the taxes imposed by this chapter if | ||
| the school supply is purchased: | ||
| (1) by a teacher employed by a public school district | ||
| or open-enrollment charter school for use in that teacher's | ||
| classroom, regardless of whether the teacher has been designated as | ||
| an authorized agent of the district or school for purposes of | ||
| Section 151.309; and | ||
| (2) during the period beginning at 12:01 a.m. on the | ||
| third Friday of July and ending at 11:59 p.m. on the following | ||
| Sunday. | ||
| (c) The comptroller by rule shall provide a method for a | ||
| retailer to determine a purchaser's eligibility for the exemption | ||
| under this section. A retailer is not required to obtain an | ||
| exemption certificate from a purchaser determined eligible for the | ||
| exemption as provided by comptroller rule unless the person | ||
| purchases school supplies in a quantity that indicates that the | ||
| school supplies are not purchased for use in a single teacher's | ||
| classroom. | ||
| SECTION 2. Not later than December 31, 2019, the | ||
| comptroller shall adopt rules necessary to implement Section | ||
| 151.3271, 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. | ||
