By: Zaffirini, et al.  S.B. No. 49
         (In the Senate - Filed November 13, 2006; January 23, 2007,
  read first time and referred to Committee on Finance; May 4, 2007,
  reported adversely, with favorable Committee Substitute by the
  following vote:  Yeas 11, Nays 0; May 4, 2007, sent to printer.)
 
  COMMITTEE SUBSTITUTE FOR S.B. No. 49 By:  Zaffirini
 
 
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 10-day period:
                     (A)  beginning at 12:01 a.m. on the third Friday
  in August and ending at 12 midnight on the second Sunday following
  that date; or
                     (B)  beginning at 12:01 a.m. on the second Friday
  in January and ending at 12 midnight on the second Sunday following
  that date.
         (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.
 
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