| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to exempting books purchased by university and college |
|
|
students from the sales tax for a limited period. |
|
|
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. BOOKS PURCHASED BY UNIVERSITY AND COLLEGE |
|
|
STUDENTS FOR LIMITED PERIOD. (a) The sale of a book is exempted |
|
|
from the taxes imposed by this chapter if: |
|
|
(1) the book is 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 |
|
|
(2) the sale takes place during a period: |
|
|
(A) beginning at 12:01 a.m. on the second Monday |
|
|
in August and ending at 12 midnight on the second Sunday in |
|
|
September; or |
|
|
(B) beginning at 12:01 a.m. on January 1 and |
|
|
ending at 12 midnight on January 31. |
|
|
(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, 2007, 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, 2007. |