Texas Senate Bill SB833

Texas 2019 - 86th Regular

Caption

Relating to exempting textbooks purchased, used, or consumed by university and college students from the sales and use tax for limited periods.

Impact

The bill, if enacted, would integrate a new provision into the Texas Tax Code, specifically Section 151.3211, which would formalize a tax exemption on educational books during specific intervals as determined by the Texas Comptroller. This would signify a shift in state tax policy that prioritizes educational access and affordability for students attending colleges and universities across Texas. Additionally, the bill mandates that these exemption periods should correlate with the timing of academic terms, ensuring maximum benefit for students at the start of their semesters or quarters.

Summary

Senate Bill 833 proposes an exemption from sales and use tax for textbooks purchased, used, or consumed by university and college students in Texas during designated periods. The bill specifically targets educational materials that are intended for instructional purposes within higher education institutions. This measure is aimed at alleviating the financial burden on students by reducing the overall cost of acquiring essential textbooks needed for their studies.

Contention

Despite the positive intentions behind the bill, potential contention may arise concerning the administration of the exemption process, particularly regarding the designation of the specific timeframes for when the exemption is valid. There could be discussions on whether the designated periods align sufficiently with the diverse academic calendars across different institutions. Furthermore, how students will demonstrate their status as either full-time or part-time through identification for online purchases may also prompt questions about the implementation and fairness of the exemption policy.