| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to exempting textbooks purchased, used, or consumed by |
|
|
certain students from the sales and use tax. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
|
|
by adding Section 151.3211 to read as follows: |
|
|
Sec. 151.3211. TEXTBOOKS PURCHASED, USED, OR CONSUMED BY |
|
|
CERTAIN STUDENTS. (a) The sale, use, or consumption of a book |
|
|
written, designed, and produced for educational, instructional, or |
|
|
pedagogical purposes is exempted from the taxes imposed by this |
|
|
chapter if the book is purchased by a full-time or part-time student |
|
|
enrolled at: |
|
|
(1) an institution of higher education as defined by |
|
|
Section 61.003, Education Code; |
|
|
(2) a private or independent college or university |
|
|
that is located in this state and is accredited by a recognized |
|
|
accrediting agency as defined by Section 61.003, Education Code; or |
|
|
(3) a career school or college as defined by Section |
|
|
132.001, Education Code. |
|
|
(b) To qualify for the exemption under this section, a |
|
|
person must establish that the person is a full-time or part-time |
|
|
student by presenting a valid student identification card. The |
|
|
comptroller by rule shall prescribe the manner by which a person |
|
|
making an online purchase may electronically present a valid |
|
|
student identification card. |
|
|
SECTION 2. The change in law made by this Act does not |
|
|
affect taxes imposed before the effective date of this Act, and the |
|
|
law in effect before the effective date of this Act is continued in |
|
|
effect for purposes of the liability for and collection of those |
|
|
taxes. |
|
|
SECTION 3. This Act takes effect September 1, 2019. |