| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to exemptions from the sales tax for personal computers |
|
|
during 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 151.3261 to read as follows: |
|
|
Sec. 151.3261. PERSONAL COMPUTERS PURCHASED FOR LIMITED |
|
|
PERIOD. (a) In this section, "personal computer" means a laptop, |
|
|
desktop, tower computer system, or other personal computer that |
|
|
contains a central processing unit, random access memory, a storage |
|
|
device, a display monitor, and a keyboard. |
|
|
(b) Subject to Subsection (c), the sale of a personal |
|
|
computer is exempted from the taxes imposed by this chapter if: |
|
|
(1) the sales price of the computer is less than |
|
|
$1,000; and |
|
|
(2) the sale takes place during the period described |
|
|
by Section 151.326(a)(2). |
|
|
(c) The exemption provided by Subsection (b) is limited to |
|
|
one personal computer for each sales transaction. |
|
|
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, 2009, 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, 2009. |