Texas House Bill HB57

Texas 2009 - 81st Regular

• Filed: 11/10/08

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.