Bill Text: TX SB1159 | 2017-2018 | 85th Legislature | Introduced
Bill Title: Relating to exempting course materials purchased, used, or consumed by certain students from the sales and use tax.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2017-03-09 - Referred to Finance [SB1159 Detail]
Download: Texas-2017-SB1159-Introduced.html
85R4766 TJB-D | ||
By: Garcia | S.B. No. 1159 |
|
||
|
||
relating to exempting course materials purchased, used, or consumed | ||
by certain students from the sales and use tax. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | ||
by adding Section 151.3213 to read as follows: | ||
Sec. 151.3213. COURSE MATERIALS PURCHASED, USED, OR | ||
CONSUMED BY UNIVERSITY AND COLLEGE STUDENTS. (a) In this section: | ||
(1) "Course materials" means tangible personal | ||
property required for a course at a university or college, | ||
including textbooks, books, magazines, and other materials. | ||
(2) "University or college" means: | ||
(A) an institution of higher education as defined | ||
by Section 61.003, Education Code; | ||
(B) 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 | ||
(C) a career school or college as defined by | ||
Section 132.001, Education Code. | ||
(b) The sale, use, or consumption of course materials is | ||
exempted from the taxes imposed by this chapter if the course | ||
materials are: | ||
(1) purchased by a full-time or part-time student | ||
enrolled at a university or college; and | ||
(2) specifically required by the instructor of a | ||
course in which the student is enrolled at the university or | ||
college. | ||
(c) The comptroller shall prescribe a course materials | ||
sales tax exemption certificate to be used by a person to establish | ||
that the person is qualified to receive the exemption authorized by | ||
this section. In addition to any other requirement prescribed by | ||
the comptroller, the certificate must require the person claiming | ||
the exemption to: | ||
(1) affirm that: | ||
(A) the person is a full-time or part-time | ||
student enrolled at a university or college; and | ||
(B) the course materials for which the exemption | ||
is claimed are specifically required by the instructor of a course | ||
in which the student is enrolled at the university or college; and | ||
(2) list the course materials for which the exemption | ||
is claimed. | ||
(d) The comptroller shall make the course materials sales | ||
tax exemption certificate available to the public on the | ||
comptroller's Internet website. | ||
(e) Each university or college shall provide a copy of the | ||
course materials sales tax exemption certificate to each person | ||
enrolled at the university or college not later than the 21st day | ||
before the date classes are scheduled to begin each semester or | ||
term. | ||
(f) A person making an in-person purchase of course | ||
materials must present valid student identification and a completed | ||
course materials sales tax exemption certificate at the time of the | ||
purchase in order to receive the exemption authorized by this | ||
section. | ||
(g) The comptroller by rule shall prescribe the manner by | ||
which a person making an online purchase of course materials may | ||
electronically establish that the person is qualified to receive | ||
the exemption authorized by this section. | ||
SECTION 2. The change in law made by this Act applies only | ||
to the sale, use, or consumption of course materials on or after | ||
January 1, 2018. | ||
SECTION 3. The change in law made by this Act does not | ||
affect tax liability accruing before January 1, 2018. 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, 2017. |