| 1 | 1 | | 81R7288 CBH-F |
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| 2 | 2 | | By: Zerwas H.B. No. 2025 |
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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 the dedication of certain state sales and use tax |
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| 8 | 8 | | revenue to the foundation school fund. |
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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. Section 151.801, Tax Code, is amended by |
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| 11 | 11 | | amending Subsection (a) and adding Subsections (f) and (g) to read |
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| 12 | 12 | | as follows: |
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| 13 | 13 | | (a) Except for the amounts allocated under Subsections (b), |
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| 14 | 14 | | [and] (c), and (f), all proceeds from the collection of the taxes |
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| 15 | 15 | | imposed by this chapter shall be deposited to the credit of the |
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| 16 | 16 | | general revenue fund. |
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| 17 | 17 | | (f) The amount of the proceeds from the collection of the |
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| 18 | 18 | | taxes imposed by this chapter on the sale, storage, use, or other |
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| 19 | 19 | | consumption of a school supply shall be deposited to the credit of |
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| 20 | 20 | | the foundation school fund. |
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| 21 | 21 | | (g) The comptroller shall determine the amount to be |
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| 22 | 22 | | deposited to the foundation school fund under Subsection (f) |
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| 23 | 23 | | according to available statistical data indicating the estimated |
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| 24 | 24 | | average or actual consumption or sales of school supplies. If |
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| 25 | 25 | | satisfactory data are not available, the comptroller may require |
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| 26 | 26 | | taxpayers who make taxable sales or uses of those school supplies to |
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| 27 | 27 | | report to the comptroller as necessary to make the allocation |
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| 28 | 28 | | required by Subsection (f). |
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| 29 | 29 | | SECTION 2. Section 151.801(e), Tax Code, is amended by |
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| 30 | 30 | | adding Subdivision (1-a) to read as follows: |
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| 31 | 31 | | (1-a) "School supply" means: |
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| 32 | 32 | | (A) crayons; |
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| 33 | 33 | | (B) scissors; |
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| 34 | 34 | | (C) glue, paste, and glue sticks; |
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| 35 | 35 | | (D) pencils; |
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| 36 | 36 | | (E) pens; |
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| 37 | 37 | | (F) erasers; |
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| 38 | 38 | | (G) rulers; |
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| 39 | 39 | | (H) markers; |
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| 40 | 40 | | (I) highlighters; |
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| 41 | 41 | | (J) paper, including loose-leaf ruled notebook |
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| 42 | 42 | | paper, copy paper, graph paper, tracing paper, manila paper, |
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| 43 | 43 | | colored paper, poster board, and construction paper; |
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| 44 | 44 | | (K) writing tablets; |
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| 45 | 45 | | (L) spiral notebooks; |
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| 46 | 46 | | (M) bound composition notebooks; |
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| 47 | 47 | | (N) pocket folders; |
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| 48 | 48 | | (O) plastic folders; |
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| 49 | 49 | | (P) expandable portfolios; |
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| 50 | 50 | | (Q) manila folders; |
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| 51 | 51 | | (R) three-ring binders that are three inches or |
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| 52 | 52 | | less in capacity; |
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| 53 | 53 | | (S) zipper pencil bags; |
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| 54 | 54 | | (T) school supply boxes; |
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| 55 | 55 | | (U) clipboards; |
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| 56 | 56 | | (V) index cards; |
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| 57 | 57 | | (W) index card boxes; |
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| 58 | 58 | | (X) calculators; |
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| 59 | 59 | | (Y) protractors; |
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| 60 | 60 | | (Z) compasses; |
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| 61 | 61 | | (AA) music notebooks; |
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| 62 | 62 | | (BB) sketch or drawing pads; |
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| 63 | 63 | | (CC) paintbrushes; |
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| 64 | 64 | | (DD) watercolors; |
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| 65 | 65 | | (EE) acrylic, tempera, or oil paints; |
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| 66 | 66 | | (FF) tape, including masking tape and Scotch |
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| 67 | 67 | | tape; |
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| 68 | 68 | | (GG) clay and glazes; |
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| 69 | 69 | | (HH) pencil sharpeners; |
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| 70 | 70 | | (II) thesauruses; and |
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| 71 | 71 | | (JJ) dictionaries. |
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| 72 | 72 | | SECTION 3. The change in law made by this Act does not |
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| 73 | 73 | | affect taxes collected before the effective date of this Act, and |
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| 74 | 74 | | the law in effect before the effective date of this Act is continued |
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| 75 | 75 | | in effect for purposes of the disposition of those taxes. |
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| 76 | 76 | | SECTION 4. This Act takes effect September 1, 2009. |
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