Bill Text: TX HB728 | 2015-2016 | 84th Legislature | Introduced

Texas House Bill 728 (Prior Session Legislation)

Introduced

Bill Title: Relating to exempting books purchased, used, or consumed by university and college students from the sales and use tax for a limited period.

Sponsorship: Partisan Bill (Democrat 2)

Status: (Introduced - Dead) 2015-02-23 - Referred to Ways & Means [HB728 Detail]

Download: Texas-2015-HB728-Introduced.html

	84R1806 TJB-D

	By: Lucio III	H.B. No. 728



	A BILL TO BE ENTITLED
	AN ACT
	relating to exempting books purchased, used, or consumed by
	university and college students from the sales and use tax 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 151.3212 to read as follows:
	Sec. 151.3212. BOOKS PURCHASED, USED, OR CONSUMED BY
	UNIVERSITY AND COLLEGE STUDENTS FOR LIMITED PERIOD. (a) The sale,
	use, or consumption of a book 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 as defined
	by Section 61.003, Education Code, or a private or independent
	college or university that is located in this state and that is
	accredited by a recognized accrediting agency as defined by Section
	61.003, Education Code; and
	(2) the purchase takes place during a period:
	(A) beginning at 12:01 a.m. on the second Monday
	in August and ending at 12 midnight on the second Sunday in
	September; or
	(B) beginning at 12:01 a.m. on January 1 and
	ending at 12 midnight on January 31.
	(b) 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 in which a
	person may electronically establish, when making an online
	purchase, 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, 2015, 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, 2015.