| 1 | 1 | | 83R3180 KLA-D |
|---|
| 2 | 2 | | By: Giddings H.B. No. 357 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to the exemption from the sales tax for certain school art |
|---|
| 8 | 8 | | supplies during limited periods. |
|---|
| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 10 | 10 | | SECTION 1. Section 151.327(a)(2), Tax Code, is amended to |
|---|
| 11 | 11 | | read as follows: |
|---|
| 12 | 12 | | (2) "School supply" means: |
|---|
| 13 | 13 | | (A) an item defined as a school supply [has the |
|---|
| 14 | 14 | | meaning assigned] by the Streamlined Sales and Use Tax Agreement |
|---|
| 15 | 15 | | adopted November 12, 2002, including all amendments made to the |
|---|
| 16 | 16 | | agreement on or before December 14, 2006; and |
|---|
| 17 | 17 | | (B) the following school art supplies: |
|---|
| 18 | 18 | | (i) a paintbrush used for artwork; |
|---|
| 19 | 19 | | (ii) watercolors; and |
|---|
| 20 | 20 | | (iii) acrylic, tempera, and oil paints. |
|---|
| 21 | 21 | | SECTION 2. The change in law made by this Act does not |
|---|
| 22 | 22 | | affect tax liability accruing before the effective date of this |
|---|
| 23 | 23 | | Act. That liability continues in effect as if this Act had not been |
|---|
| 24 | 24 | | enacted, and the former law is continued in effect for the |
|---|
| 25 | 25 | | collection of taxes due and for civil and criminal enforcement of |
|---|
| 26 | 26 | | the liability for those taxes. |
|---|
| 27 | 27 | | SECTION 3. This Act takes effect immediately if it receives |
|---|
| 28 | 28 | | a vote of two-thirds of all the members elected to each house, as |
|---|
| 29 | 29 | | provided by Section 39, Article III, Texas Constitution. If this |
|---|
| 30 | 30 | | Act does not receive the vote necessary for immediate effect, this |
|---|
| 31 | 31 | | Act takes effect September 1, 2013. |
|---|