Texas 2009 - 81st Regular

Texas House Bill HB57

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to exemptions from the sales tax for personal computers during a limited period.

Impact

If enacted, HB 57 would amend the Texas Tax Code by adding a new section that outlines the conditions under which personal computers can be purchased without incurring sales tax. The bill is expected to increase access to technology by reducing costs for consumers, potentially promoting digital literacy and capability among underserved communities. It emphasizes the importance of technology in modern education and remote work settings, an issue increasingly relevant in light of recent global events.

Summary

House Bill 57 aims to provide a temporary sales tax exemption for personal computers purchased for a limited period. Under this bill, any personal computer with a sales price of less than $1,000 will be exempt from sales tax if the sale occurs during the designated exemption period. This initiative is positioned as a means to encourage consumer purchasing of technology, particularly benefiting families and individuals looking to acquire personal computers at a reduced cost, supporting educational and work-from-home arrangements.

Contention

While the intent of the bill is largely seen as positive, there may be contention around the implications of tax exemptions on state revenues. Opponents might argue that while the immediate effect is beneficial for consumers, the loss of sales tax revenue could affect funding for public services. Additionally, there could be discussions surrounding which specific time frame qualifies for the exemption and the administrative process for businesses to adapt to this temporary change in tax regulation. Concerns may also arise regarding the definition and eligibility of 'personal computers' versus other digital devices.

Companion Bills

No companion bills found.

Previously Filed As

TX HB688

Relating to sales and use tax exemptions for certain computers sold during a limited period.

TX HB164

Relating to exempting textbooks purchased, used, or consumed by university and college students from sales and use taxes for limited periods.

TX SB278

Relating to exempting textbooks purchased, used, or consumed by university and college students from sales and use taxes for limited periods.

TX HB2422

Relating to an exemption from sales and use taxes for tools and equipment of skilled trade workers for a limited period.

TX SB1769

Relating to the maximum allowable cost of certain items eligible for a sales tax exemption for a limited period.

TX SB327

Relating to exempting certain emergency preparation items from the sales and use tax for a limited period.

TX HB3104

Relating to the temporary exemption of certain tangible personal property related to certain connected data center projects from sales and use taxes.

TX SB1265

Relating to the temporary exemption of certain tangible personal property related to certain connected data center projects from sales and use taxes.

TX HB2223

Relating to the temporary exemption of certain tangible personal property related to virtual currency mines from sales and use taxes.

TX HB2482

Relating to the temporary exemption of certain tangible personal property related to data centers from the sales and use tax.

Similar Bills

No similar bills found.