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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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backpacks. |
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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 BACKPACKS BEFORE START OF SCHOOL. |
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(a) The sale or storage, use, or other consumption of a school |
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backpack is exempted from the taxes imposed by this chapter if the |
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backpack is purchased: |
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(1) for use by a student in a public or private |
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elementary or secondary school; |
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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. |
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(b) A retailer is not required to obtain an exemption |
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certificate stating that school backpacks are purchased for use by |
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students in a public or private elementary or secondary school |
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unless the backpacks are purchased in a quantity that indicates |
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that the backpacks are not purchased for use by students in a public |
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or private elementary or secondary school. |
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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. |