By Oliveira                                           H.B. No. 3276
         77R7408 DAK-F                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to exempting certain reference books from the sales and
 1-3     use tax for a limited time.
 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 by
 1-6     adding Section 151.3265 to read as follows:
 1-7           Sec. 151.3265.  CERTAIN REFERENCE BOOKS FOR A LIMITED TIME.
 1-8     A book is exempt from the taxes imposed by this chapter if:
 1-9                 (1)  the sale of the book takes place during the period
1-10     specified in Section 151.326(a);
1-11                 (2)  the sales price of the book is less than $25; and
1-12                 (3)  the book is:
1-13                       (A)  a paperback dictionary, including a
1-14     dictionary for a language other than English; or
1-15                       (B)  a paperback thesaurus.
1-16           SECTION 2. (a)  This Act takes effect July 1, 2001, if it
1-17     receives a vote of two-thirds of all the members elected to each
1-18     house, as provided by Section 39, Article III, Texas Constitution.
1-19     If this Act does not receive the vote necessary for effect on that
1-20     date, this Act takes effect October 1, 2001.
1-21           (b)  The change in law made by this Act does not affect taxes
1-22     imposed before the effective date of this Act, and the law in
1-23     effect before the effective date of this Act is continued in effect
1-24     for purposes of the liability for and collection of those taxes.