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A BILL TO BE ENTITLED
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AN ACT
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relating to the dedication of certain state sales and use tax |
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revenue to the foundation school fund. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.801, Tax Code, is amended by |
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amending Subsection (a) and adding Subsections (f) and (g) to read |
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as follows: |
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(a) Except for the amounts allocated under Subsections (b), |
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[and] (c), and (f), all proceeds from the collection of the taxes |
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imposed by this chapter shall be deposited to the credit of the |
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general revenue fund. |
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(f) The amount of the proceeds from the collection of the |
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taxes imposed by this chapter on the sale, storage, use, or other |
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consumption of a school supply shall be deposited to the credit of |
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the foundation school fund. |
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(g) The comptroller shall determine the amount to be |
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deposited to the foundation school fund under Subsection (f) |
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according to available statistical data indicating the estimated |
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average or actual consumption or sales of school supplies. If |
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satisfactory data are not available, the comptroller may require |
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taxpayers who make taxable sales or uses of those school supplies to |
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report to the comptroller as necessary to make the allocation |
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required by Subsection (f). |
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SECTION 2. Section 151.801(e), Tax Code, is amended by |
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adding Subdivision (1-a) to read as follows: |
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(1-a) "School supply" means: |
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(A) crayons; |
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(B) scissors; |
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(C) glue, paste, and glue sticks; |
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(D) pencils; |
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(E) pens; |
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(F) erasers; |
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(G) rulers; |
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(H) markers; |
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(I) highlighters; |
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(J) 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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(K) writing tablets; |
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(L) spiral notebooks; |
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(M) bound composition notebooks; |
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(N) pocket folders; |
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(O) plastic folders; |
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(P) expandable portfolios; |
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(Q) manila folders; |
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(R) three-ring binders that are three inches or |
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less in capacity; |
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(S) zipper pencil bags; |
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(T) school supply boxes; |
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(U) clipboards; |
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(V) index cards; |
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(W) index card boxes; |
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(X) calculators; |
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(Y) protractors; |
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(Z) compasses; |
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(AA) music notebooks; |
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(BB) sketch or drawing pads; |
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(CC) paintbrushes; |
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(DD) watercolors; |
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(EE) acrylic, tempera, or oil paints; |
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(FF) tape, including masking tape and Scotch |
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tape; |
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(GG) clay and glazes; |
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(HH) pencil sharpeners; |
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(II) thesauruses; and |
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(JJ) dictionaries. |
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SECTION 3. The change in law made by this Act does not |
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affect taxes collected before the effective date of this Act, and |
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the law in effect before the effective date of this Act is continued |
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in effect for purposes of the disposition of those taxes. |
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SECTION 4. This Act takes effect September 1, 2009. |