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78R3923 CBH-D

By:  Puente                                                       H.B. No. 990



A BILL TO BE ENTITLED

AN ACT

relating to an exemption from the sales and use tax for certain 
books sold at a school book sale.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Subchapter H, Chapter 151, Tax Code, is amended 
by adding Section 151.3205 to read as follows:
	Sec. 151.3205.  BOOKS SOLD AT SCHOOL BOOK SALE.  (a)  In this 
section:
		(1)  "Institution of higher education" means:                          
			(A)  an institution of higher education as defined 
by Section 61.003, Education Code;  or
			(B)  a private or independent institution of 
higher education as defined by Section 61.003, Education Code.
		(2)  "Private school" means a school that:                             
			(A)  offers a general education to elementary or 
secondary students; and
			(B)  is not operated by a governmental entity.                        
		(3)  "Public school" means a public elementary or 
secondary school, including an open-enrollment charter school, a 
home-rule school district school, and a school with a campus or 
campus program charter.
	(b)  Except as provided by Subsection (c), the sale of a book 
is exempted from the taxes imposed by this chapter if the book is 
sold at a book sale sponsored by a public or private school or an 
institution of higher education.
	(c)  This section does not apply to the sale of a book that 
is:       
		(1)  written, designed, and produced for educational, 
instructional, or pedagogical purposes; and
		(2)  required for a course at the public or private 
school or institution of higher education.
	SECTION 2.  This Act takes effect October 1, 2003, and 
applies only to taxes imposed on or after that date.  Taxes imposed 
before the effective date of this Act are governed by the law in 
effect on that date, and the former law is continued in effect for 
purposes of the liability for and collection of those taxes.