Bill Text: TX HB976 | 2017-2018 | 85th Legislature | Introduced


Bill Title: Relating to the exemption from the sales tax for certain school art supplies during limited periods.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2017-05-03 - Left pending in committee [HB976 Detail]

Download: Texas-2017-HB976-Introduced.html
  85R4293 ADM-F
 
  By: Giddings H.B. No. 976
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  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 [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 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, 2017.
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