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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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supplies. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.327, Tax Code, is amended to read as |
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follows: |
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Sec. 151.327. SCHOOL SUPPLIES [BACKPACKS] BEFORE START OF |
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SCHOOL. (a) The sale or storage, use, or other consumption of [a] |
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school supplies [backpack] is exempted from the taxes imposed by |
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this chapter if the school supplies are [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 supplies [backpacks] are purchased |
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for use by students in a public or private elementary or secondary |
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school unless the supplies [backpacks] are purchased in a quantity |
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that indicates that the supplies [backpacks] are not purchased for |
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use by students in a public or private elementary or secondary |
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school. |
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(c) For purposes of this exemption, "school supplies" |
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means: |
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(1) backpacks; |
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(2) binders; |
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(3) blackboard chalk; |
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(4) calculators; |
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(5) cellophane tape; |
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(6) compasses; |
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(7) composition books; |
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(8) crayons; |
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(9) erasers; |
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(10) folders, including expandable, pocket, plastic, |
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and manila folders; |
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(11) glue, paste, and glue sticks; |
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(12) highlighters; |
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(13) index cards; |
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(14) index card boxes; |
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(15) legal pads; |
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(16) lunch boxes; |
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(17) markers; |
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(18) notebooks; |
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(19) paper, including loose-leaf ruled notebook |
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paper, copy paper, graph paper, tracing paper, manila paper, |
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colored paper, poster board, and construction paper; |
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(20) pencils; |
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(21) pencil boxes and other school supply boxes; |
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(22) pencil sharpeners; |
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(23) pens; |
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(24) protractors; |
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(25) rulers; |
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(26) scissors; and |
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(27) writing tablets. |
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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, 2009, 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, 2009. |