| 1 | 1 | | 81R789 CBH-D |
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| 2 | 2 | | By: Ellis S.B. No. 144 |
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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 exemptions from the sales tax for certain school |
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| 8 | 8 | | supplies and instructional materials. |
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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 151.3275 to read as follows: |
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| 12 | 12 | | Sec. 151.3275. SCHOOL SUPPLIES, TEXTBOOKS, BOOKS, AND OTHER |
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| 13 | 13 | | INSTRUCTIONAL MATERIALS BEFORE START OF SCHOOL. (a) The sale or |
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| 14 | 14 | | storage, use, or other consumption of a school supply, including |
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| 15 | 15 | | textbooks, books, and other instructional materials, is exempted |
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| 16 | 16 | | from the taxes imposed by this chapter if the school supply is |
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| 17 | 17 | | purchased: |
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| 18 | 18 | | (1) for use by a student in a class in a public or |
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| 19 | 19 | | private elementary or secondary school; |
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| 20 | 20 | | (2) during the period described by Section |
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| 21 | 21 | | 151.326(a)(2); and |
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| 22 | 22 | | (3) for a sales price of less than $100 per item. |
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| 23 | 23 | | (b) For purposes of this exemption, "school supply" means: |
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| 24 | 24 | | (1) crayons; |
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| 25 | 25 | | (2) scissors; |
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| 26 | 26 | | (3) glue, paste, and glue sticks; |
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| 27 | 27 | | (4) pencils; |
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| 28 | 28 | | (5) pens; |
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| 29 | 29 | | (6) erasers; |
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| 30 | 30 | | (7) rulers; |
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| 31 | 31 | | (8) markers; |
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| 32 | 32 | | (9) highlighters; |
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| 33 | 33 | | (10) paper, including loose-leaf ruled notebook |
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| 34 | 34 | | paper, copy paper, graph paper, tracing paper, manila paper, |
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| 35 | 35 | | colored paper, poster board, and construction paper; |
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| 36 | 36 | | (11) writing tablets; |
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| 37 | 37 | | (12) spiral notebooks; |
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| 38 | 38 | | (13) bound composition notebooks; |
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| 39 | 39 | | (14) pocket folders; |
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| 40 | 40 | | (15) plastic folders; |
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| 41 | 41 | | (16) expandable portfolios; |
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| 42 | 42 | | (17) manila folders; |
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| 43 | 43 | | (18) three-ring binders that are three inches or less |
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| 44 | 44 | | in capacity; |
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| 45 | 45 | | (19) zipper pencil bags; |
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| 46 | 46 | | (20) school supply boxes; |
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| 47 | 47 | | (21) clipboards; |
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| 48 | 48 | | (22) index cards; |
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| 49 | 49 | | (23) index card boxes; |
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| 50 | 50 | | (24) calculators; |
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| 51 | 51 | | (25) protractors; |
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| 52 | 52 | | (26) compasses; |
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| 53 | 53 | | (27) music notebooks; |
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| 54 | 54 | | (28) sketch or drawing pads; |
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| 55 | 55 | | (29) paintbrushes; |
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| 56 | 56 | | (30) watercolors; |
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| 57 | 57 | | (31) acrylic, tempera, or oil paints; |
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| 58 | 58 | | (32) tape, including masking tape and Scotch tape; |
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| 59 | 59 | | (33) clay and glazes; |
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| 60 | 60 | | (34) pencil sharpeners; |
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| 61 | 61 | | (35) thesauruses; and |
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| 62 | 62 | | (36) dictionaries. |
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| 63 | 63 | | (c) A retailer is not required to obtain an exemption |
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| 64 | 64 | | certificate stating that the school supplies are purchased for use |
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| 65 | 65 | | by a student in a class in a public or private elementary or |
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| 66 | 66 | | secondary school unless the supplies are purchased in a quantity |
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| 67 | 67 | | that indicates that the supplies are not purchased for use by a |
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| 68 | 68 | | student in a class in a public or private elementary or secondary |
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| 69 | 69 | | school. |
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| 70 | 70 | | SECTION 2. The change in law made by this Act does not |
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| 71 | 71 | | affect taxes imposed before the effective date of this Act, and the |
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| 72 | 72 | | law in effect before the effective date of this Act is continued in |
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| 73 | 73 | | effect for purposes of the liability for and collection of those |
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| 74 | 74 | | taxes. |
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| 75 | 75 | | SECTION 3. This Act takes effect July 1, 2009, if it |
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| 76 | 76 | | receives a vote of two-thirds of all the members elected to each |
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| 77 | 77 | | house, as provided by Section 39, Article III, Texas Constitution. |
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| 78 | 78 | | If this Act does not receive the vote necessary for effect on that |
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| 79 | 79 | | date, this Act takes effect October 1, 2009. |
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