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A BILL TO BE ENTITLED
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AN ACT
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relating to exemptions from the sales tax for certain computers |
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during a limited period. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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by adding Section 151.3261 to read as follows: |
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Sec. 151.3261. COMPUTERS PURCHASED FOR LIMITED PERIOD. (a) |
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Subject to Subsection (b), the sale of a computer is exempted from |
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the taxes imposed by this chapter if: |
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(1) the sales price of the computer is less than |
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$1,000; and |
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(2) the sale takes place during the period described |
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by Section 151.326(a)(2). |
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(b) The exemption provided by Subsection (a) is limited to |
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one computer for each sales |
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transaction. |
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SECTION 2. The change in law made by this Act does not |
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affect taxes imposed before the effective date of this Act, and the |
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law in effect before the effective date of this Act is continued in |
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effect for purposes of the liability for and collection of those |
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taxes. |
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SECTION 3. This Act takes effect July 1, 2007, if it |
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receives a vote of two-thirds of all the members elected to each |
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house, as provided by Section 39, Article III, Texas Constitution. |
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If this Act does not receive the vote necessary for effect on that |
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date, this Act takes effect October 1, 2007. |