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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 school |
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supplies, textbooks, books, and instructional materials. |
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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 151.327 to read as follows: |
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Sec. 151.327. SCHOOL SUPPLIES, TEXTBOOKS, BOOKS, AND OTHER |
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INSTRUCTIONAL MATERIALS BEFORE START OF SCHOOL. (a) The sale or |
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storage, use, or other consumption of a school supply or of |
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textbooks, books, and other instructional materials, is exempted |
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from the taxes imposed by this chapter if the school supply is |
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purchased: |
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(1) for use by a student in a class in: |
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(A) a public or private elementary or secondary |
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school; or |
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(B) an institution of higher education as defined |
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by Section 61.003, Education Code, or a private or independent |
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college or university that is located in this state and that is |
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accredited by a recognized accrediting agency under Section 61.003, |
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Education Code; |
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(2) during the period described by Section |
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151.326(a)(2); and |
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(3) for a sales price of less than $100 per item. |
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(b) For purposes of this exemption, "school supply" means: |
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(1) crayons; |
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(2) scissors; |
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(3) glue, paste, and glue sticks; |
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(4) pencils; |
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(5) pens; |
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(6) erasers; |
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(7) rulers; |
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(8) markers; |
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(9) highlighters; |
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(10) paper, including loose-leaf ruled notebook |
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paper, copy paper, graph paper, tracing paper, manila paper, |
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colored paper, poster board, and construction paper; |
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(11) writing tablets; |
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(12) spiral notebooks; |
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(13) bound composition notebooks; |
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(14) pocket folders; |
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(15) plastic folders; |
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(16) expandable portfolios; |
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(17) manila folders; |
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(18) three-ring binders that are three inches or less |
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in capacity; |
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(19) backpacks and zipper pencil bags; |
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(20) school supply boxes; |
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(21) clipboards; |
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(22) index cards; |
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(23) index card boxes; |
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(24) calculators; |
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(25) protractors; |
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(26) compasses; |
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(27) music notebooks; |
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(28) sketch or drawing pads; |
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(29) paintbrushes; |
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(30) watercolors; |
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(31) acrylic, tempera, or oil paints; |
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(32) tape, including masking tape and Scotch tape; |
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(33) clay and glazes; |
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(34) pencil sharpeners; |
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(35) thesauruses; and |
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(36) dictionaries. |
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(c) A retailer is not required to obtain an exemption |
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certificate stating that the school supplies are purchased for use |
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by the student unless the supplies are purchased in a quantity that |
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indicates that the supplies are not purchased for use by the student |
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in a class described by Subsection (a). |
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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. |