Floor Packet Page No. 422
Amend CSHB 3 as follows:
(1) Strike page 30, line 14, through page 31, line 1, and
substitute the following:
(5) the repair, remodeling, maintenance, and
restoration of tangible personal property, including motor vehicle
repair services [except:
[(A) aircraft;
[(B) a ship, boat, or other vessel, other than:
[(i) a taxable boat or motor as defined by
Section 160.001;
[(ii) a sports fishing boat; or
[(iii) any other vessel used for pleasure;
[(C) the repair, maintenance, and restoration of
a motor vehicle; and
[(D) the repair, maintenance, creation, and
restoration of a computer program, including its development and
modification, not sold by the person performing the repair,
maintenance, creation, or restoration service];
(2) On page 31, line 20, strike "7.25 [6 1/4] percent" and
substitute "_____ [6 1/4] percent".
(3) Add the following appropriately numbered SECTIONS to
PART A, ARTICLE 3, of the bill and renumber subsequent SECTIONS of
that PART accordingly:
SECTION 3A.__. Subchapter H, Chapter 151, Tax Code, is
amended by adding Section 151.327 to read as follows:
Sec. 151.327. SCHOOL SUPPLIES. (a) The sale or storage,
use, or other consumption of a school supply is exempted from the
taxes imposed by this chapter if the school supply is purchased for
use by a student in a class in a public or private elementary or
secondary school.
(b) For purposes of this exemption, "school supply" means:
(1) crayons;
(2) scissors;
(3) glue, paste, and glue sticks;
(4) pencils;
(5) pens;
(6) erasers;
(7) rulers;
(8) markers;
(9) highlighters;
(10) paper, including loose-leaf ruled notebook
paper, copy paper, graph paper, tracing paper, manila paper,
colored paper, poster board, and construction paper;
(11) writing tablets;
(12) spiral notebooks;
(13) bound composition notebooks;
(14) pocket folders;
(15) plastic folders;
(16) expandable portfolios;
(17) manila folders;
(18) three-ring binders that are three inches or less
in capacity;
(19) backpacks and zipper pencil bags;
(20) school supply boxes;
(21) clipboards;
(22) index cards;
(23) index card boxes;
(24) calculators;
(25) protractors;
(26) compasses;
(27) music notebooks;
(28) sketch or drawing pads;
(29) paintbrushes;
(30) watercolors;
(31) acrylic, tempera, or oil paints;
(32) tape, including masking tape and Scotch tape;
(33) clay and glazes;
(34) pencil sharpeners;
(35) thesauruses; and
(36) dictionaries.
(c) A retailer is not required to obtain an exemption
certificate stating that the school supplies are purchased for use
by a student in a class in a public or private elementary or
secondary school unless the supplies are purchased in a quantity
that indicates that the supplies are not purchased for use by a
student in a class in a public or private elementary or secondary
school.
SECTION 3A.__. The change in law made by this part does not
affect taxes imposed before the effective date of this part, and the
law in effect before the effective date of this part is continued in
effect for purposes of the liability for and collection of those
taxes.
(4) On page 34, line 19, strike "Section 151.423, Tax Code,
is" and substitute "Sections 151.328 and 151.423, Tax Code, are".