81R2610 JE-F
By: Castro H.B. No. 424
A BILL TO BE ENTITLED
AN ACT
relating to exemptions from the sales tax for certain school
supplies.
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 [BACKPACKS] BEFORE START OF
SCHOOL. (a) The sale or storage, use, or other consumption of [a]
school supplies [backpack] is exempted from the taxes imposed by
this chapter if the school supplies are [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 [backpacks] are purchased
for use by students in a public or private elementary or secondary
school unless the supplies [backpacks] are purchased in a quantity
that indicates that the supplies [backpacks] are not purchased for
use by students in a public or private elementary or secondary
school.
(c) For purposes of this exemption, "school supplies"
means:
(1) backpacks;
(2) binders;
(3) blackboard chalk;
(4) calculators;
(5) cellophane tape;
(6) compasses;
(7) composition books;
(8) crayons;
(9) erasers;
(10) folders, including expandable, pocket, plastic,
and manila folders;
(11) glue, paste, and glue sticks;
(12) highlighters;
(13) index cards;
(14) index card boxes;
(15) legal pads;
(16) lunch boxes;
(17) markers;
(18) notebooks;
(19) paper, including loose-leaf ruled notebook
paper, copy paper, graph paper, tracing paper, manila paper,
colored paper, poster board, and construction paper;
(20) pencils;
(21) pencil boxes and other school supply boxes;
(22) pencil sharpeners;
(23) pens;
(24) protractors;
(25) rulers;
(26) scissors; and
(27) writing tablets.
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.