Texas House Bill HB230

Texas 2013 - 83rd Regular

• Filed: 11/30/12

Caption

Relating to exempting textbooks purchased, used, or consumed by university and college students from the sales and use tax for a limited period.

Impact

The implementation of HB230 would significantly impact state tax laws by establishing a recurring sales tax exemption. This change would make it easier for students to acquire textbooks without the additional financial burden of sales tax, thus potentially increasing the accessibility of education. The bill also reflects a growing trend among state legislatures to support educational expenses and promote higher education enrollment by reducing costs associated with essential learning materials.

Summary

House Bill 230 aims to exempt textbooks purchased, used, or consumed by college and university students from sales and use tax during specific periods of the academic year. This legislation seeks to alleviate some financial burdens on students attending institutions of higher education in Texas by making these crucial educational resources more affordable. Specifically, the bill stipulates that the tax exemption applies to textbooks sold during designated timeframes in August and January, coinciding with the back-to-school seasons for college students.

Sentiment

The sentiment surrounding HB230 is generally positive among student advocacy groups and educational institutions, who view the bill as a step towards making higher education more affordable. Proponents argue that the financial relief provided by this tax exemption will encourage more students to pursue their studies without the intimidating costs typically associated with textbooks. However, there may be concerns regarding the impact of such tax exemptions on state revenue, which could lead to discussions about the sustainability of tax policies in funding education.

Contention

While there seems to be broad support for HB230, potential points of contention may arise from opposing views on tax revenue implications. Some legislators might express concerns that exempting textbooks from sales taxes could lead to decreased state funding for educational initiatives, as the loss in tax revenue may need to be compensated elsewhere. Moreover, the timeline for the exemption, which is limited to specific periods, could also attract scrutiny regarding its effectiveness in truly alleviating the educational costs for students who may require textbooks year-round.