This website will be unavailable from Friday, April 26, 2024 at 6:00 p.m. through Monday, April 29, 2024 at 7:00 a.m. due to data center maintenance.
Amend CSHB 3 as follows:
(1) on page 38, on line 3, between ";" and "and" insert the
following and renumber Section 151.0101(a) (19) as Section 151.0101
(a) (20):
"(19) all membership dues and fees, membership
initiation fees, products, clothing, food, meals, and beverages
sold by a private club that has an alcohol beverage permit under
Chapter 32, Alcohol Beverage Code;."
(2) on page 38, following line 11, by adding new Sections
3A.07 and 3A.08 to read as follows and renumbering subsequent
sections:
"SECTION 3A.07. Subchapter H, Chapter 151, Tax Code, is
amended by adding Section 151.327 to read as follows:
Sec. 151.327. SCHOOL SUPPLIES, TEXTBOOKS, BOOKS, AND OTHER
INSTRUCTIONAL MATERIALS BEFORE START OF SCHOOL. (a) The sale or
storage, use, or other consumption of a school supply, including
textbooks, books, and other instructional materials, is exempted
from the taxes imposed by this chapter if the school supply is
purchased:
(1) for use by a student in a class in a public or
private elementary or secondary school;
(2) during the period described by Section 151.326 (a)
(2); and
(3) for a sales price of less than $100 per item.
(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.08. Section 151.328(b), Tax Code, is repealed."
(3) on page 39, strike lines 11 through 16 and substitute the
following:
"SECTION 3B.04. Sections 152.026(a) and (b), Tax Code, are
amended to read as follows:
(a) A tax is imposed on the gross rental receipts from the
rental of a rented motor vehicle or boat or aircraft.
(b) The tax rate is 10 percent of the gross rental receipts
from the rental of a rented motor vehicle or boat or aircraft for 30
days or less and 7.35 [6¼] percent of the gross rental receipts from
the rental of a rented motor vehicle or boat or aircraft for longer
than 30 days."