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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from sales and use taxes for certain |
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educational materials. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.327, Tax Code, is amended by |
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amending Section 151.327, Subsection (a), and adding Subsection |
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(a)(3)to read as follows: |
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Sec. 151.327. SCHOOL SUPPLIES, EDUCATIONAL MATERIALS, AND |
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SCHOOL BACKPACKS [BEFORE START OF SCHOOL.] (a) In this section: |
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(1) "Backpack" means a messenger bag, book bag, or a |
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pack with straps that a person wears on the person's back, including |
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a backpack with wheels if the backpack can also be worn on the back. |
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The term does not include an item that is commonly considered |
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luggage, a briefcase, an athletic bag, a duffle bag, a gym bag, a |
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computer bag, a purse, or a framed backpack. |
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(2) "Educational materials" include tools necessary |
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for in-class learning, such as textbooks and school computers. The |
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term does not include personal-use technology, such as laptops. |
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(3) [(2)] "School supply" has the meaning assigned by |
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the Streamlined Sales and Use Tax Agreement adopted November 12, |
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2002, including all amendments made to the agreement on or before |
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December 14, 2006. |
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(a-1) The sale or storage, use, or other consumption of a |
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school supply, educational material, or a school backpack is |
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exempted from the taxes imposed by this chapter if the school |
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supply, educational material, or backpack is purchased: |
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(1) for use by a student in a public or private |
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elementary or secondary school or institute of higher education; |
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(2) during the period described by Section |
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151.326(a)(2); and |
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(2) [(3)] for a sales price of less than $100 |
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concerning school supplies and textbooks and a sales price of less |
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than $175 concerning school computers. |
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(b) A retailer is not required to obtain an exemption |
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certificate stating that school supplies, educational materials, |
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or school backpacks are purchased for use by students in a public or |
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private elementary or secondary school or institute of higher |
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education unless the school supplies, educational materials, or |
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backpacks are purchased in a quantity that indicates that the |
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school supplies, educational materials, or backpacks are not |
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purchased for use by students in a public or private elementary or |
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secondary school or institute of higher education. |
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SECTION 2. This Act takes effect September 1, 2025. |