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Amend HB 3319, is amended as follows:
In Section 6, page 3, between 3-55 and 3-56, add the following
new paragraph to Section 151.326, Tax Code, as follows:
(c) The sale of a school backpack made for a sales price less
than $100 during the period described in this Section is exempted
from the taxes imposed by this chapter if the backpack is purchased
for use by a student in a public or private elementary or secondary
school. A retailer is not required to obtain an exemption
certificate stating that school backpacks are purchased for use by
students in a public of private elementary or secondary school
unless the backpacks are purchased in a quantity that indicates
that the backpacks are not purchased for use by students in a public
or private elementary or secondary school.