| 1 | 1 | | 84R1905 TJB-D |
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| 2 | 2 | | By: González H.B. No. 337 |
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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 a sales and use tax exemption for books and magazines |
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| 8 | 8 | | purchased, used, or consumed by certain university and college |
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| 9 | 9 | | students. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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| 12 | 12 | | by adding Section 151.3213 to read as follows: |
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| 13 | 13 | | Sec. 151.3213. BOOKS AND MAGAZINES PURCHASED, USED, OR |
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| 14 | 14 | | CONSUMED BY CERTAIN UNIVERSITY AND COLLEGE STUDENTS. (a) In this |
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| 15 | 15 | | section: |
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| 16 | 16 | | (1) "Financial assistance" means financial assistance |
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| 17 | 17 | | provided to a student through the financial aid office of the |
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| 18 | 18 | | college, university, or other institution of higher education at |
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| 19 | 19 | | which the student is enrolled. |
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| 20 | 20 | | (2) "Magazine" has the meaning assigned by Section |
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| 21 | 21 | | 151.320(b), and includes a periodical. |
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| 22 | 22 | | (b) The sale, use, or consumption of a book or magazine is |
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| 23 | 23 | | exempted from the taxes imposed by this chapter if the book or |
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| 24 | 24 | | magazine is: |
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| 25 | 25 | | (1) written, designed, and produced for educational, |
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| 26 | 26 | | instructional, or pedagogical purposes; and |
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| 27 | 27 | | (2) purchased by a full-time or part-time student who: |
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| 28 | 28 | | (A) receives financial assistance; and |
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| 29 | 29 | | (B) is enrolled at an institution of higher |
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| 30 | 30 | | education as defined by Section 61.003, Education Code, or a |
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| 31 | 31 | | private or independent college or university that is located in |
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| 32 | 32 | | this state and that is accredited by a recognized accrediting |
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| 33 | 33 | | agency as defined by Section 61.003, Education Code. |
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| 34 | 34 | | (c) A person may establish that the person is a full-time or |
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| 35 | 35 | | part-time student by presenting a valid student identification |
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| 36 | 36 | | card. In addition, the comptroller by rule shall prescribe the |
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| 37 | 37 | | manner in which a person may establish, when making an in-person or |
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| 38 | 38 | | online purchase, that the person is a full-time or part-time |
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| 39 | 39 | | student who receives financial assistance. |
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| 40 | 40 | | SECTION 2. The change in law made by this Act does not |
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| 41 | 41 | | affect taxes imposed before the effective date of this Act, and the |
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| 42 | 42 | | law in effect before the effective date of this Act is continued in |
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| 43 | 43 | | effect for purposes of the liability for and collection of those |
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| 44 | 44 | | taxes. |
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| 45 | 45 | | SECTION 3. This Act takes effect July 1, 2015, if it |
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| 46 | 46 | | receives a vote of two-thirds of all the members elected to each |
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| 47 | 47 | | house, as provided by Section 39, Article III, Texas Constitution. |
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| 48 | 48 | | If this Act does not receive the vote necessary for effect on that |
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| 49 | 49 | | date, this Act takes effect October 1, 2015. |
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