Bill Text: TX SB48 | 2017-2018 | 85th Legislature | Introduced
Bill Title: Relating to exempting books purchased, used, or consumed by certain university and college students from the sales and use tax for limited periods.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced - Dead) 2017-02-21 - Co-author authorized [SB48 Detail]
Download: Texas-2017-SB48-Introduced.html
85R2804 TJB-D | ||
By: Zaffirini | S.B. No. 48 |
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relating to exempting books purchased, used, or consumed by certain | ||
university and college students from the sales and use tax for | ||
limited periods. | ||
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 | ||
CERTAIN UNIVERSITY AND COLLEGE STUDENTS FOR LIMITED PERIODS. (a) | ||
The sale, use, or consumption of a book is exempted from the taxes | ||
imposed by this chapter if the book is: | ||
(1) purchased by a full-time or part-time student who: | ||
(A) is eligible under Subchapter M or P, Chapter | ||
56, Education Code, to receive a grant authorized by those | ||
subchapters, regardless of whether the student actually receives | ||
the grant; and | ||
(B) is 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 first Monday | ||
following the first Saturday in August and ending at 11:59 p.m. on | ||
the second following Wednesday; or | ||
(B) beginning at 12:01 a.m. on the first Monday | ||
following the first Saturday in January and ending at 11:59 p.m. on | ||
the second following Wednesday. | ||
(b) Not later than the 10th day before the first day of each | ||
period described by Subsection (a)(2), each institution, college, | ||
and university described by Subsection (a)(1)(B) shall create for | ||
and electronically distribute to each person described by | ||
Subsection (a)(1) that is enrolled at the institution, college, or | ||
university the following to be used by the person to establish that | ||
the person is qualified to receive the exemption authorized by this | ||
section: | ||
(1) a unique temporary student sales tax exemption | ||
certificate on a form prescribed by the comptroller that the person | ||
may use when making an in-person purchase; and | ||
(2) a unique electronic credential that the person may | ||
use when making an online purchase. | ||
(c) A certificate or credential distributed under | ||
Subsection (b) is valid only for purchases made during the period | ||
described by Subsection (a)(2)(A) or (B) that immediately follows | ||
the distribution date of the certificate or credential. | ||
(d) The comptroller may adopt rules necessary for the | ||
implementation, administration, and enforcement of this section. | ||
SECTION 2. As soon as practicable, but not later than | ||
November 1, 2017, the comptroller of public accounts shall develop | ||
the temporary student sales tax exemption certificate form required | ||
by Section 151.3212(b)(1), Tax Code, as added by this Act. | ||
SECTION 3. 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 4. This Act takes effect September 1, 2017. |