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A BILL TO BE ENTITLED
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AN ACT
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relating to the exemption from the sales tax for certain school art |
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supplies during limited periods. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.327(a)(2), Tax Code, is amended to |
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read as follows: |
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(2) "School supply" means: |
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(A) an item defined as a school supply [has the
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meaning assigned] by the Streamlined Sales and Use Tax Agreement |
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adopted November 12, 2002, including all amendments made to the |
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agreement on or before December 14, 2006; and |
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(B) the following school art supplies: |
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(i) a paintbrush used for artwork; |
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(ii) watercolors; and |
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(iii) acrylic, tempera, and oil paints. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect December 1, 2017. |