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79R2338 DAK-D

By:  Pena                                                         H.B. No. 257



A BILL TO BE ENTITLED

AN ACT

relating to exempting textbooks for university and college courses 
from the sales tax.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.   Subchapter H, Chapter 151, Tax Code, is amended 
by adding Section 151.3211 to read as follows:
	Sec. 151.3211.  TEXTBOOKS FOR UNIVERSITY AND COLLEGE 
COURSES. (a)  The sale of a book is exempted from the taxes imposed 
by this chapter if the book is:
		(1)  written, designed, and produced  for educational, 
instructional, or pedagogical purposes;
		(2)  bought by a full-time or part-time student 
enrolled at an institution of higher education as defined by 
Section 61.003, Education Code, or a private or independent college 
or university that is located in this state and that is accredited 
by a recognized accrediting agency under Section 61.003, Education 
Code; and
		(3)  required for a course at the institution of higher 
education or the private or independent college or university.
	(b)  A person may establish that the person is a full-time or 
part-time student by presenting a valid student identification 
card.
	SECTION 2.  The change in law made by this Act does not 
affect taxes imposed before the effective date of this Act, and the 
law in effect before the effective date of this Act is continued in 
effect for purposes of the liability for and collection of those 
taxes.
	SECTION 3.  This Act takes effect July 1, 2005, if it 
receives a vote of two-thirds of all the members elected to each 
house, as provided by Section 39, Article III, Texas Constitution.  
If this Act does not receive the vote necessary for effect on that 
date, this Act takes effect October 1, 2005.