Texas 2009 - 81st Regular

Texas House Bill HB1801 Compare Versions

The same version is selected twice. Please select two different versions to compare.

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	H.B. No. 1801
2	2
3	3
4	4	AN ACT
5	5	relating to exemptions from the sales tax for a limited period for
6	6	certain backpacks and school supplies specified by the Streamlined
7	7	Sales and Use Tax Agreement.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Section 151.327, Tax Code, is amended to read as
10	10	follows:
11	11	Sec. 151.327. SCHOOL SUPPLIES AND SCHOOL BACKPACKS BEFORE
12	12	START OF SCHOOL. (a) In this section:
13	13	(1) "Backpack" means a messenger bag, book bag, or a
14	14	pack with straps that a person wears on the person's back, including
15	15	a backpack with wheels if the backpack can also be worn on the back.
16	16	The term does not include an item that is commonly considered
17	17	luggage, a briefcase, an athletic bag, a duffle bag, a gym bag, a
18	18	computer bag, a purse, or a framed backpack.
19	19	(2) "School supply" has the meaning assigned by the
20	20	Streamlined Sales and Use Tax Agreement adopted November 12, 2002,
21	21	including all amendments made to the agreement on or before
22	22	December 14, 2006.
23	23	(a-1) The sale or storage, use, or other consumption of a
24	24	school supply or a school backpack is exempted from the taxes
25	25	imposed by this chapter if the school supply or backpack is
26	26	purchased:
27	27	(1) for use by a student in a public or private
28	28	elementary or secondary school;
29	29	(2) during the period described by Section
30	30	151.326(a)(2); and
31	31	(3) for a sales price of less than $100.
32	32	(b) A retailer is not required to obtain an exemption
33	33	certificate stating that school supplies or school backpacks are
34	34	purchased for use by students in a public or private elementary or
35	35	secondary school unless the school supplies or backpacks are
36	36	purchased in a quantity that indicates that the school supplies or
37	37	backpacks are not purchased for use by students in a public or
38	38	private elementary or secondary school.
39	39	SECTION 2. The change in law made by this Act does not
40	40	affect taxes imposed before the effective date of this Act, and the
41	41	law in effect before the effective date of this Act is continued in
42	42	effect for purposes of the liability for and collection of those
43	43	taxes.
44	44	SECTION 3. This Act takes effect July 1, 2009, if it
45	45	receives a vote of two-thirds of all the members elected to each
46	46	house, as provided by Section 39, Article III, Texas Constitution.
47	47	If this Act does not receive the vote necessary for effect on that
48	48	date, this Act takes effect October 1, 2009.
49	49	______________________________ ______________________________
50	50	President of the Senate Speaker of the House
51	51	I certify that H.B. No. 1801 was passed by the House on May
52	52	13, 2009, by the following vote: Yeas 143, Nays 0, 1 present, not
53	53	voting; that the House refused to concur in Senate amendments to
54	54	H.B. No. 1801 on May 29, 2009, and requested the appointment of a
55	55	conference committee to consider the differences between the two
56	56	houses; and that the House adopted the conference committee report
57	57	on H.B. No. 1801 on May 31, 2009, by the following vote: Yeas 141,
58	58	Nays 0, 1 present, not voting.
59	59	______________________________
60	60	Chief Clerk of the House
61	61	I certify that H.B. No. 1801 was passed by the Senate, with
62	62	amendments, on May 25, 2009, by the following vote: Yeas 31, Nays
63	63	0; at the request of the House, the Senate appointed a conference
64	64	committee to consider the differences between the two houses; and
65	65	that the Senate adopted the conference committee report on H.B. No.
66	66	1801 on May 31, 2009, by the following vote: Yeas 31, Nays 0.
67	67	______________________________
68	68	Secretary of the Senate
69	69	APPROVED: __________________
70	70	Date
71	71	__________________
72	72	Governor