86R1427 GRM-D
 
  By: Allen H.B. No. 4366
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to a sales and use tax exemption for school supplies
  purchased by certain teachers for a limited period.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter H, Chapter 151, Tax Code, is amended
  by adding Section 151.3271 to read as follows:
         Sec. 151.3271.  SCHOOL SUPPLIES PURCHASED BY TEACHERS BEFORE
  START OF SCHOOL. (a)  In this section, "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 May 3, 2018.
         (b)  The sale or storage, use, or other consumption of a
  school supply is exempted from the taxes imposed by this chapter if
  the school supply is purchased:
               (1)  by a teacher employed by a public school district
  or open-enrollment charter school for use in that teacher's
  classroom, regardless of whether the teacher has been designated as
  an authorized agent of the district or school for purposes of
  Section 151.309; and
               (2)  during the period beginning at 12:01 a.m. on the
  third Friday of July and ending at 11:59 p.m. on the following
  Sunday.
         (c)  The comptroller by rule shall provide a method for a
  retailer to determine a purchaser's eligibility for the exemption
  under this section.  A retailer is not required to obtain an
  exemption certificate from a purchaser determined eligible for the
  exemption as provided by comptroller rule unless the person
  purchases school supplies in a quantity that indicates that the
  school supplies are not purchased for use in a single teacher's
  classroom.
         SECTION 2.  Not later than December 31, 2019, the
  comptroller shall adopt rules necessary to implement Section
  151.3271, Tax Code, as added by this Act.
         SECTION 3.  The changes in law made by this Act do 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 4.  This Act takes effect September 1, 2019.