| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to a sales and use tax exemption for educational materials |
|
|
purchased by a teacher. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Effective January 1, 2022, Subchapter H, Chapter |
|
|
151, Tax Code, is amended by adding Section 151.3272 to read as |
|
|
follows: |
|
|
Sec. 151.3272. EDUCATIONAL MATERIALS PURCHASED BY TEACHER. |
|
|
(a) In this section, "educational material" means a taxable item |
|
|
used primarily at a school for an educational purpose. The term |
|
|
includes: |
|
|
(1) a school supply as that term is defined by Section |
|
|
151.327; |
|
|
(2) a book or other similar learning tool; |
|
|
(3) an item of technology; and |
|
|
(4) furniture. |
|
|
(b) The sale or storage, use, or other consumption of an |
|
|
educational material is exempted from the taxes imposed by this |
|
|
chapter if: |
|
|
(1) the educational material is purchased by a teacher |
|
|
employed at a public school or open-enrollment charter school; and |
|
|
(2) the teacher completes, signs, and presents at the |
|
|
time of purchase the exemption certificate form described by |
|
|
Subsection (c). |
|
|
(c) The comptroller, in coordination with the Texas |
|
|
Education Agency, shall develop an exemption certificate form that |
|
|
a teacher must complete and use to claim the exemption provided by |
|
|
Subsection (b). The comptroller and the Texas Education Agency |
|
|
shall make the form available on the comptroller's and agency's |
|
|
Internet websites. |
|
|
SECTION 2. Not later than December 31, 2021, the |
|
|
comptroller of public accounts and the Texas Education Agency shall |
|
|
post on the comptroller's and agency's Internet websites the |
|
|
exemption certificate form as required by Section 151.3272, Tax |
|
|
Code, as added by this Act. |
|
|
SECTION 3. The changes in law made by this Act do 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 September 1, 2021. |