By Ellis H.B. No. 324 77R2269 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 July 1, 2001, if it 1-24 receives a vote of two-thirds of all the members elected to each 2-1 house, as provided by Section 39, Article III, Texas Constitution. 2-2 If this Act does not receive the vote necessary for effect on that 2-3 date, this Act takes effect October 1, 2001. 2-4 (b) The change in law made by this Act does not affect taxes 2-5 imposed before the effective date of this Act, and the law in 2-6 effect before the effective date of this Act is continued in effect 2-7 for purposes of the liability for and collection of those taxes.