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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 a limited period for |
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certain backpacks and school supplies specified by the Streamlined |
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Sales and Use Tax Agreement. |
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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 AND SCHOOL BACKPACKS BEFORE |
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START OF SCHOOL. (a) In this section: |
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(1) "Backpack" means a messenger bag, book bag, or a |
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pack with straps that a person wears on the person's back, including |
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a backpack with wheels if the backpack can also be worn on the back. |
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The term does not include an item that is commonly considered |
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luggage, a briefcase, an athletic bag, a duffle bag, a gym bag, a |
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computer bag, a purse, or a framed backpack. |
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(2) "School supply" has the meaning assigned by the |
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Streamlined Sales and Use Tax Agreement adopted November 12, 2002, |
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including all amendments made to the agreement on or before |
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December 14, 2006. |
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(a-1) The sale or storage, use, or other consumption of a |
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school supply or a school backpack is exempted from the taxes |
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imposed by this chapter if the school supply or backpack is |
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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 or school backpacks are |
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purchased for use by students in a public or private elementary or |
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secondary school unless the school supplies or backpacks are |
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purchased in a quantity that indicates that the school supplies or |
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backpacks are not purchased for use by students in a public or |
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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, 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. |