| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the exemption from the sales tax for certain school art |
|
|
supplies during limited periods. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 151.327(a)(2), Tax Code, is amended to |
|
|
read as follows: |
|
|
(2) "School supply" means: |
|
|
(A) an item defined as a school supply [has the
|
|
|
meaning assigned] by the Streamlined Sales and Use Tax Agreement |
|
|
adopted November 12, 2002, including all amendments made to the |
|
|
agreement on or before December 14, 2006; and |
|
|
(B) the following school art supplies: |
|
|
(i) a paintbrush used for artwork; |
|
|
(ii) watercolors; and |
|
|
(iii) acrylic, tempera, and oil paints. |
|
|
SECTION 2. The change in law made by this Act does not |
|
|
affect tax liability accruing before the effective date of this |
|
|
Act. That liability continues in effect as if this Act had not been |
|
|
enacted, and the former law is continued in effect for the |
|
|
collection of taxes due and for civil and criminal enforcement of |
|
|
the liability for those taxes. |
|
|
SECTION 3. This Act takes effect immediately 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 immediate effect, this |
|
|
Act takes effect September 1, 2013. |