By Cuellar                                             H.B. No. 179
         76R1537 DAK-D                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to exempting textbooks for university and college courses
 1-3     from the sales tax.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  Subchapter H, Chapter 151, Tax Code, is amended
 1-6     by adding Section 151.3211 to read as follows:
 1-7           Sec. 151.3211.  TEXTBOOKS FOR UNIVERSITY AND COLLEGE COURSES.
 1-8     (a)  The sale of a book is exempted from the taxes imposed by this
 1-9     chapter if the  book is:
1-10                 (1)  written, designed, and produced  for educational,
1-11     instructional, or pedagogical purposes;
1-12                 (2)  bought by a full-time or part-time student
1-13     enrolled at an institution of higher education as defined by
1-14     Section 61.003, Education Code, or a private or independent college
1-15     or university that is located in this state and that is accredited
1-16     by a recognized accrediting agency under Section 61.003, Education
1-17     Code; and
1-18                 (3)  required for a course at the institution of higher
1-19     education or the private or independent college or university.
1-20           (b)  A person may establish that the person is a full-time or
1-21     part-time student by presenting a valid student identification
1-22     card.
1-23           SECTION 2.  (a)  This Act takes effect on the first day of
1-24     the first calendar quarter beginning on or after the date that it
 2-1     may take effect under Section 39, Article III, Texas Constitution.
 2-2           (b)  The change in law made by this Act does not affect taxes
 2-3     imposed before the effective date of this Act, and the law in
 2-4     effect before the effective date of this Act is continued in effect
 2-5     for purposes of the liability for and collection of those taxes.
 2-6           SECTION 3.  The importance of this legislation and the
 2-7     crowded condition of the calendars in both houses create an
 2-8     emergency and an imperative public necessity that the
 2-9     constitutional rule requiring bills to be read on three several
2-10     days in each house be suspended, and this rule is hereby suspended,
2-11     and that this Act take effect and be in force according to its
2-12     terms, and it is so enacted.