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A BILL TO BE ENTITLED
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AN ACT
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relating to a sales tax exemption for certain items sold during a |
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limited period. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.326(a), Tax Code, is amended to read |
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as follows: |
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(a) The sale of an article of clothing or footwear designed |
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to be worn on or about the human body is exempted from the taxes |
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imposed by this chapter if: |
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(1) the sales price of the article is less than $200 |
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[$100]; and |
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(2) the sale takes place during a period beginning at |
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12:01 a.m. on the Friday before the 15th day preceding the uniform |
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date prescribed by Section 25.0811(a), Education Code, without |
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regard to any exception authorized by that section, before which a |
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school district may not begin instruction for the school year, and |
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ending at 12 midnight on the following Sunday. |
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SECTION 2. Section 151.327(a-1), Tax Code, is amended to |
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read as follows: |
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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 $200 [$100]. |
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SECTION 3. Subchapter H, Chapter 151, Tax Code, is amended |
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by adding Section 151.3271 to read as follows: |
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Sec. 151.3271. CERTAIN ELECTRONIC DEVICES FOR LIMITED |
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PERIOD. (a) In this section: |
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(1) "E-reader" means a mobile electronic device that |
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is designed primarily for the purpose of reading digital electronic |
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books and periodicals. |
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(2) "Gaming console" means a computer or other |
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electronic device designed primarily for the use of playing video |
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games. |
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(3) "Personal computer" means a laptop, desktop, tower |
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computer system, or other personal computer that includes a central |
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processing unit, random access memory, a storage device, a display |
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monitor, and a keyboard. |
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(4) "Smartphone" means a mobile telephone that |
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performs many of the functions of a computer, is typically operated |
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by use of a touchscreen, has Internet access capability, and has an |
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operating system capable of running downloaded applications. |
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(5) "Tablet computer" means a mobile computer designed |
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for general personal computing purposes that is primarily operated |
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by use of a touchscreen or stylus. |
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(b) The sale or storage, use, or other consumption of an |
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e-reader, personal computer, or tablet computer is exempted from |
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the taxes imposed by this chapter if the e-reader, personal |
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computer, or tablet computer: |
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(1) is purchased during the period described by |
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Section 151.326(a)(2); |
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(2) has a sales price of less than $750; and |
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(3) is not purchased over the Internet. |
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(c) The exemption provided by this section does not apply to |
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a gaming console or smartphone. |
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SECTION 4. 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 5. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2019. |