| 1 | 1 | | 81R439 CBH-D |
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| 2 | 2 | | By: Leibowitz H.B. No. 20 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to exempting textbooks for university and college courses |
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| 8 | 8 | | from the sales tax. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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| 11 | 11 | | by adding Section 151.3211 to read as follows: |
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| 12 | 12 | | Sec. 151.3211. TEXTBOOKS FOR UNIVERSITY AND COLLEGE |
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| 13 | 13 | | COURSES. (a) The sale of a book is exempted from the taxes imposed |
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| 14 | 14 | | by this chapter if the book is: |
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| 15 | 15 | | (1) written, designed, and produced for educational, |
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| 16 | 16 | | instructional, or pedagogical purposes; |
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| 17 | 17 | | (2) bought by a full-time or part-time student |
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| 18 | 18 | | enrolled at an institution of higher education as defined by |
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| 19 | 19 | | Section 61.003, Education Code, or a private or independent college |
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| 20 | 20 | | or university that is located in this state and that is accredited |
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| 21 | 21 | | by a recognized accrediting agency under Section 61.003, Education |
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| 22 | 22 | | Code; and |
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| 23 | 23 | | (3) required for a course at the institution of higher |
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| 24 | 24 | | education or the private or independent college or university. |
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| 25 | 25 | | (b) A person may establish that the person is a full-time or |
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| 26 | 26 | | part-time student by presenting a valid student identification |
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| 27 | 27 | | card. |
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| 28 | 28 | | SECTION 2. The change in law made by this Act does not |
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| 29 | 29 | | affect taxes imposed before the effective date of this Act, and the |
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| 30 | 30 | | law in effect before the effective date of this Act is continued in |
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| 31 | 31 | | effect for purposes of the liability for and collection of those |
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| 32 | 32 | | taxes. |
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| 33 | 33 | | SECTION 3. This Act takes effect July 1, 2009, if it |
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| 34 | 34 | | receives a vote of two-thirds of all the members elected to each |
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| 35 | 35 | | house, as provided by Section 39, Article III, Texas Constitution. |
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| 36 | 36 | | If this Act does not receive the vote necessary for effect on that |
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| 37 | 37 | | date, this Act takes effect October 1, 2009. |
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