84R1905 TJB-D
By: González H.B. No. 337
A BILL TO BE ENTITLED
AN ACT
relating to a sales and use tax exemption for books and magazines
purchased, used, or consumed by certain university and college
students.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
by adding Section 151.3213 to read as follows:
Sec. 151.3213. BOOKS AND MAGAZINES PURCHASED, USED, OR
CONSUMED BY CERTAIN UNIVERSITY AND COLLEGE STUDENTS. (a) In this
section:
(1) "Financial assistance" means financial assistance
provided to a student through the financial aid office of the
college, university, or other institution of higher education at
which the student is enrolled.
(2) "Magazine" has the meaning assigned by Section
151.320(b), and includes a periodical.
(b) The sale, use, or consumption of a book or magazine is
exempted from the taxes imposed by this chapter if the book or
magazine is:
(1) written, designed, and produced for educational,
instructional, or pedagogical purposes; and
(2) purchased by a full-time or part-time student who:
(A) receives financial assistance; and
(B) is 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 as defined by Section 61.003, Education Code.
(c) A person may establish that the person is a full-time or
part-time student by presenting a valid student identification
card. In addition, the comptroller by rule shall prescribe the
manner in which a person may establish, when making an in-person or
online purchase, that the person is a full-time or part-time
student who receives financial assistance.
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, 2015, 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, 2015.