81R789 CBH-D
By: Ellis S.B. No. 144
A BILL TO BE ENTITLED
AN ACT
relating to exemptions from the sales tax for certain school
supplies and instructional materials.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
by adding Section 151.3275 to read as follows:
Sec. 151.3275. SCHOOL SUPPLIES, TEXTBOOKS, BOOKS, AND OTHER
INSTRUCTIONAL MATERIALS BEFORE START OF SCHOOL. (a) The sale or
storage, use, or other consumption of a school supply, including
textbooks, books, and other instructional materials, is exempted
from the taxes imposed by this chapter if the school supply is
purchased:
(1) for use by a student in a class 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 per item.
(b) For purposes of this exemption, "school supply" means:
(1) crayons;
(2) scissors;
(3) glue, paste, and glue sticks;
(4) pencils;
(5) pens;
(6) erasers;
(7) rulers;
(8) markers;
(9) highlighters;
(10) paper, including loose-leaf ruled notebook
paper, copy paper, graph paper, tracing paper, manila paper,
colored paper, poster board, and construction paper;
(11) writing tablets;
(12) spiral notebooks;
(13) bound composition notebooks;
(14) pocket folders;
(15) plastic folders;
(16) expandable portfolios;
(17) manila folders;
(18) three-ring binders that are three inches or less
in capacity;
(19) zipper pencil bags;
(20) school supply boxes;
(21) clipboards;
(22) index cards;
(23) index card boxes;
(24) calculators;
(25) protractors;
(26) compasses;
(27) music notebooks;
(28) sketch or drawing pads;
(29) paintbrushes;
(30) watercolors;
(31) acrylic, tempera, or oil paints;
(32) tape, including masking tape and Scotch tape;
(33) clay and glazes;
(34) pencil sharpeners;
(35) thesauruses; and
(36) dictionaries.
(c) A retailer is not required to obtain an exemption
certificate stating that the school supplies are purchased for use
by a student in a class in a public or private elementary or
secondary school unless the supplies are purchased in a quantity
that indicates that the supplies are not purchased for use by a
student in a class in a public or private elementary or secondary
school.
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.