Bill Text: TX HB854 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to exempting books purchased by university and college students from the sales tax for a limited period.
Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: (Introduced - Dead) 2013-02-18 - Referred to Ways & Means [HB854 Detail]
Download: Texas-2013-HB854-Introduced.html
| 83R449 ALL-D | ||
| By: Lucio III | H.B. No. 854 | |
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| relating to exempting books purchased by university and college | ||
| students from the sales 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 151.3211 to read as follows: | ||
| Sec. 151.3211. BOOKS PURCHASED BY UNIVERSITY AND COLLEGE | ||
| STUDENTS FOR LIMITED PERIOD. (a) The sale of a book is exempted | ||
| from the taxes imposed by this chapter if: | ||
| (1) the book is bought 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 under Section 61.003, | ||
| Education Code; and | ||
| (2) the sale 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. | ||
| 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 July 1, 2013, 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, 2013. | ||
