Bill Text: TX SB833 | 2019-2020 | 86th Legislature | Introduced

Texas Senate Bill 833 (Prior Session Legislation)

Introduced

Bill Title: Relating to exempting textbooks purchased, used, or consumed by university and college students from the sales and use tax for limited periods.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2019-04-24 - Left pending in committee [SB833 Detail]

Download: Texas-2019-SB833-Introduced.html

	86R5271 SRA-D

	By: Powell	S.B. No. 833



	A BILL TO BE ENTITLED
	AN ACT
	relating to exempting textbooks purchased, used, or consumed by
	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 151.3211 to read as follows:
	Sec. 151.3211. TEXTBOOKS PURCHASED, USED, OR CONSUMED BY
	UNIVERSITY AND COLLEGE STUDENTS FOR LIMITED PERIODS. (a) In this
	section:
	(1) "College" and "university" mean a private or
	independent college or university located in this state and
	accredited by a recognized accrediting agency.
	(2) "Institution of higher education" and "recognized
	accrediting agency" have the meanings assigned by Section 61.003,
	Education Code.
	(3) "Term" means:
	(A) a semester, including a summer semester, for
	an institution of higher education, college, or university that
	operates under a semester system; and
	(B) a quarter for an institution of higher
	education, college, or university that operates under a quarter
	system.
	(b) The sale, use, or consumption of a book written,
	designed, and produced for educational, instructional, or
	pedagogical purposes is exempted from the taxes imposed by this
	chapter if:
	(1) the book is purchased by a full-time or part-time
	student enrolled at an institution of higher education, college, or
	university; and
	(2) the purchase takes place at or after 12:01 a.m. on
	the first day, but at or before 11:59 p.m. on the last day, of an
	exemption period designated by the comptroller under Subsection
	(c).
	(c) The comptroller shall designate seven consecutive days
	preceding or during the months in which the terms of institutions of
	higher education, colleges, and universities begin during which the
	exemption authorized by this section is effective. The comptroller
	shall designate each exemption period for the time during which the
	greatest number of books described by Subsection (b) is likely to be
	purchased, as determined by the comptroller based on a review of the
	academic calendars of institutions of higher education, colleges,
	and universities. The comptroller shall designate the exemption
	period in a manner and at a time that provides reasonable notice of
	the exemption period to retailers and the public.
	(d) A person may establish that the person is a full-time or
	part-time student by presenting a valid student identification
	card. The comptroller by rule shall prescribe the manner by which a
	person making an online purchase may electronically establish that
	the person is a full-time or part-time student.
	SECTION 2. Notwithstanding Section 151.3211, Tax Code, as
	added by this Act, if this Act takes effect July 1, 2019, the
	comptroller of public accounts may not designate an exemption
	period under that section that begins before August 1, 2019.
	SECTION 3. 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 4. This Act takes effect July 1, 2019, 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, 2019.