By: Bohac, et al. (Senate Sponsor - Shapiro) H.B. No. 1801
(In the Senate - Received from the House May 14, 2009;
May 15, 2009, read first time and referred to Committee on Finance;
May 23, 2009, reported favorably by the following vote: Yeas 13,
Nays 0; May 23, 2009, sent to printer.)
A BILL TO BE ENTITLED
AN ACT
relating to exemptions from the sales tax for a limited period for
certain backpacks and school supplies specified by the Streamlined
Sales and Use Tax Agreement.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.327, Tax Code, is amended to read as
follows:
Sec. 151.327. SCHOOL SUPPLIES AND SCHOOL BACKPACKS BEFORE
START OF SCHOOL. (a) In this section:
(1) "Backpack" means a messenger bag, book bag, or a
pack with straps that a person wears on the person's back, including
a backpack with wheels if the backpack can also be worn on the back.
The term does not include an item that is commonly considered
luggage, a briefcase, an athletic bag, a duffle bag, a gym bag, a
computer bag, a purse, or a framed backpack.
(2) "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
December 14, 2006.
(a-1) The sale or storage, use, or other consumption of a
school supply or a school backpack is exempted from the taxes
imposed by this chapter if the school supply or backpack is
purchased:
(1) for use by a student in a public or private
elementary or secondary school;
(2) during the period described by Section
151.326(a)(2); and
(3) for a sales price of less than $100.
(b) A retailer is not required to obtain an exemption
certificate stating that school supplies or school backpacks are
purchased for use by students in a public or private elementary or
secondary school unless the school supplies or backpacks are
purchased in a quantity that indicates that the school supplies or
backpacks are not purchased for use by students in a public or
private elementary or secondary school.
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 July 1, 2009, if it
receives a vote of two-thirds of all the members elected to each
house, as provided by Section 39, Article III, Texas Constitution.
If this Act does not receive the vote necessary for effect on that
date, this Act takes effect October 1, 2009.
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