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Floor Packet Page No. 195
Amend CSHB 3 by adding the following appropriately numbered
section to the bill and renumbering subsequent sections of the bill
appropriately:
SECTION ___. Section 151.307, Tax Code, is amended by adding
Subsection (g)-(h) to read as follows:
(g) School Supplies are exempt from a sales tax imposed under
this subchapter.
(h) 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.
SECTION __. Section162.104 (6), Tax Code, is repealed.
SECTION __. Chapter 162 of the Tax code is amended by adding
Section 162.506 to read as follows:
Sec. 162.506 Aviation Fuel Tax. A per gallon tax that is
sufficient to fund Section 151.307, Tax Code, as amended by adding
Subsection (g)-(h), on gasoline that is delivered or sold into a
storage facility of a licensed aviation fuel dealer from which
gasoline will be delivered solely into the fuel supply tanks of
aircraft or aircraft servicing equipment, or sold from one licensed
aviation fuel dealer to another licensed aviation fuel dealer who
will deliver the aviation fuel exclusively into the fuel supply
tanks of aircraft or aircraft servicing equipment.