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A BILL TO BE ENTITLED
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AN ACT
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relating to exempting textbooks for university and college courses |
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from the sales tax. |
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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 151.3211 to read as follows: |
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Sec. 151.3211. TEXTBOOKS FOR UNIVERSITY AND COLLEGE |
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COURSES. (a) The sale of a book is exempted from the taxes imposed |
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by this chapter if: |
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(1) the book is: |
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(A) written, designed, and produced for |
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educational, instructional, or pedagogical purposes; and |
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(B) bought by a full-time or part-time student |
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for a course for which the student is currently enrolled at an |
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institution of higher education as defined by Section 61.003, |
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Education Code, or a private or independent college or university |
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that is located in this state and that is accredited by a recognized |
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accrediting agency under Section 61.003, Education Code; and |
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(2) the sale takes place during a period: |
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(A) beginning at 12:01 a.m. on the third Monday |
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in August and ending at 11:59 p.m. on the second following Monday; |
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or |
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(B) beginning at 12:01 a.m. on the third Monday |
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in January and ending at 11:59 p.m. on the second following Monday. |
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(b) A person may establish that the person is a full-time or |
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part-time student by presenting a valid student identification |
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card. |
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(c) A person may establish that the book that is bought is |
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for a course for which the person is currently enrolled by |
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presenting: |
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(1) a current class schedule indicating the classes in |
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which the person is enrolled; and |
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(2) a current course syllabus or other form from the |
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institution of higher education or college that identifies the book |
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as required for the class for which the person is enrolled unless |
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the seller of the book has access to a list of books produced by the |
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institution of higher education or college that identifies the book |
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as required for the class for which the person is enrolled. |
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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. |