83R449 ALL-D
By: Lucio III H.B. No. 854
A BILL TO BE ENTITLED
AN ACT
relating to exempting books purchased by university and college
students from the sales tax for a limited period.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
by adding Section 151.3211 to read as follows:
Sec. 151.3211. BOOKS PURCHASED BY UNIVERSITY AND COLLEGE
STUDENTS FOR LIMITED PERIOD. (a) The sale of a book is exempted
from the taxes imposed by this chapter if:
(1) the book is bought by a full-time or part-time
student enrolled at an institution of higher education as defined
by Section 61.003, Education Code, or a private or independent
college or university that is located in this state and that is
accredited by a recognized accrediting agency under Section 61.003,
Education Code; and
(2) the sale takes place during a period:
(A) beginning at 12:01 a.m. on the second Monday
in August and ending at 12 midnight on the second Sunday in
September; or
(B) beginning at 12:01 a.m. on January 1 and
ending at 12 midnight on January 31.
(b) A person may establish that the person is a full-time or
part-time student by presenting a valid student identification
card.
SECTION 2. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 3. This Act takes effect July 1, 2013, 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, 2013.