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A BILL TO BE ENTITLED
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AN ACT
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relating to exempting books purchased by university and college |
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students from the sales tax for 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 151.3211 to read as follows: |
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Sec. 151.3211. BOOKS PURCHASED BY UNIVERSITY AND COLLEGE |
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STUDENTS FOR LIMITED PERIOD. (a) The sale of a book is exempted |
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from the taxes imposed by this chapter if: |
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(1) the book is bought by a full-time or part-time |
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student enrolled at 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; and |
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(2) the sale takes place during a 10-day period: |
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(A) beginning at 12:01 a.m. on the third Friday |
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in August and ending at 12 midnight on the second Sunday following |
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that date; or |
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(B) beginning at 12:01 a.m. on the second Friday |
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in January and ending at 12 midnight on the second Sunday following |
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that date. |
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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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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. |