By Cuellar H.B. No. 209 76R1609 DAK-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to exempting the purchase of certain school supplies from 1-3 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 151.326 to read as follows: 1-7 Sec. 151.326. SCHOOL SUPPLIES PRIOR TO START OF SCHOOL. (a) 1-8 A tangible item is exempted from the taxes imposed by this chapter 1-9 if the item is: 1-10 (1) required for use by a student in a class in a 1-11 public or private elementary or secondary school; 1-12 (2) on a list issued before the beginning of the 1-13 school year by the teacher of the class or the school in which the 1-14 class takes place; and 1-15 (3) purchased during August. 1-16 (b) Except as provided by Subsection (c), the purchaser must 1-17 give the seller an exemption certificate that certifies in writing 1-18 to the seller that the tangible item qualifies as exempt under 1-19 Subsection (a). 1-20 (c) An exemption certificate is not required if the seller 1-21 of the tangible item maintains a separate section or display that 1-22 contains only items that qualify as exempt under Subsection (a). 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.