By Oliveira                                           H.B. No. 3278
         77R7406 DAK-F                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to exempting certain backpacks from the sales and use tax
 1-3     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 151.3263 to read as follows:
 1-7           Sec. 151.3263.  BACKPACKS FOR A LIMITED TIME.  A backpack is
 1-8     exempt from the taxes imposed by this chapter if:
 1-9                 (1)  the sale of the backpack takes place during the
1-10     period specified in Section 151.326(a); and
1-11                 (2)  the sales price of the backpack is less than $40.
1-12           SECTION 2. (a)  This Act takes effect July 1, 2001, if it
1-13     receives a vote of two-thirds of all the members elected to each
1-14     house, as provided by Section 39, Article III, Texas Constitution.
1-15     If this Act does not receive the vote necessary for effect on that
1-16     date, this Act takes effect October 1, 2001.
1-17           (b)  The change in law made by this Act does not affect taxes
1-18     imposed before the effective date of this Act, and the law in
1-19     effect before the effective date of this Act is continued in effect
1-20     for purposes of the liability for and collection of those taxes.