Bill Text: TX HB744 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to a sales tax exemption for certain electronic devices sold during a limited period.
Sponsorship: Bipartisan Bill
Status: (Introduced - Dead) 2013-02-18 - Referred to Ways & Means [HB744 Detail]
Download: Texas-2013-HB744-Introduced.html
| 83R5205 ADM-D | ||
| By: Ashby | H.B. No. 744 | |
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| relating to a sales tax exemption for certain electronic devices | ||
| sold during 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. CERTAIN ELECTRONIC DEVICES FOR LIMITED | ||
| PERIOD. (a) In this section: | ||
| (1) "E-reader" means a mobile electronic device that | ||
| is designed primarily for the purpose of reading digital electronic | ||
| books and periodicals. | ||
| (2) "Personal computer" means a laptop, desktop, tower | ||
| computer system, or other personal computer that includes a central | ||
| processing unit, random access memory, a storage device, a display | ||
| monitor, and a keyboard. | ||
| (3) "Tablet computer" means a mobile computer designed | ||
| for general personal computing purposes that is primarily operated | ||
| by use of a touchscreen or stylus. | ||
| (b) The sale or storage, use, or other consumption of an | ||
| e-reader, personal computer, or tablet computer is exempted from | ||
| the taxes imposed by this chapter if the e-reader, personal | ||
| computer, or tablet computer: | ||
| (1) is purchased during the period described by | ||
| Section 151.326(a)(2); | ||
| (2) is purchased for a sales price of less than $1,000; | ||
| and | ||
| (3) is not purchased over the Internet. | ||
| 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. | ||
