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A BILL TO BE ENTITLED
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AN ACT
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relating to a sales and use tax exemption for school supplies |
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purchased by certain teachers for a limited period. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. 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. SCHOOL SUPPLIES PURCHASED BY TEACHERS BEFORE |
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START OF SCHOOL. (a) In this section, "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 May 3, 2018. |
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(b) The sale or storage, use, or other consumption of a |
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school supply is exempted from the taxes imposed by this chapter if |
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the school supply is purchased: |
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(1) by a teacher employed by a public school district |
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or open-enrollment charter school for use in that teacher's |
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classroom, regardless of whether the teacher has been designated as |
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an authorized agent of the district or school for purposes of |
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Section 151.309; and |
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(2) during the period beginning at 12:01 a.m. on the |
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third Friday of July and ending at 11:59 p.m. on the following |
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Sunday. |
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(c) The comptroller by rule shall provide a method for a |
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retailer to determine a purchaser's eligibility for the exemption |
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under this section. A retailer is not required to obtain an |
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exemption certificate from a purchaser determined eligible for the |
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exemption as provided by comptroller rule unless the person |
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purchases school supplies in a quantity that indicates that the |
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school supplies are not purchased for use in a single teacher's |
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classroom. |
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SECTION 2. Not later than December 31, 2019, the |
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comptroller shall adopt rules necessary to implement Section |
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151.3271, Tax Code, as added by this Act. |
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SECTION 3. The changes in law made by this Act do not affect |
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tax liability accruing before the effective date of this Act. That |
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liability continues in effect as if this Act had not been enacted, |
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and the former law is continued in effect for the collection of |
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taxes due and for civil and criminal enforcement of the liability |
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for those taxes. |
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SECTION 4. This Act takes effect September 1, 2019. |