By: Talarico H.B. No. 4098
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to a sales and use tax exemption for educational materials
  purchased by a teacher.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Effective January 1, 2022, Subchapter H, Chapter
  151, Tax Code, is amended by adding Section 151.3272 to read as
  follows:
         Sec. 151.3272.  EDUCATIONAL MATERIALS PURCHASED BY TEACHER.
  (a) In this section, "educational material" means a taxable item
  used primarily at a school for an educational purpose. The term
  includes:
               (1)  a school supply as that term is defined by Section
  151.327;
               (2)  a book or other similar learning tool;
               (3)  an item of technology; and
               (4)  furniture.
         (b)  The sale or storage, use, or other consumption of an
  educational material is exempted from the taxes imposed by this
  chapter if:
               (1)  the educational material is purchased by a teacher
  employed at a public school or open-enrollment charter school; and
               (2)  the teacher completes, signs, and presents at the
  time of purchase the exemption certificate form described by
  Subsection (c).
         (c)  The comptroller, in coordination with the Texas
  Education Agency, shall develop an exemption certificate form that
  a teacher must complete and use to claim the exemption provided by
  Subsection (b). The comptroller and the Texas Education Agency
  shall make the form available on the comptroller's and agency's
  Internet websites.
         SECTION 2.  Not later than December 31, 2021, the
  comptroller of public accounts and the Texas Education Agency shall
  post on the comptroller's and agency's Internet websites the
  exemption certificate form as required by Section 151.3272, 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, 2021.