| 1 | 1 | | By: Giddings H.B. No. 351 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to the exemption from the sales tax for certain school art |
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| 7 | 7 | | supplies during limited periods. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. SECTION 1. Section 151.327(a)(2), Tax Code, is |
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| 10 | 10 | | amended to read as follows: |
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| 11 | 11 | | (2) "School supply" means: |
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| 12 | 12 | | (A) an item defined as a school supply [has the |
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| 13 | 13 | | meaning assigned] by the Streamlined Sales and Use Tax Agreement |
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| 14 | 14 | | adopted November 12, 2002, including all amendments made to the |
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| 15 | 15 | | agreement on or before December 14, 2006; and |
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| 16 | 16 | | (B) the following school art supplies: |
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| 17 | 17 | | (i) a paintbrush used for artwork; |
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| 18 | 18 | | (ii) watercolors; and |
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| 19 | 19 | | (iii) acrylic, tempera, and oil paints. |
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| 20 | 20 | | SECTION 2. The change in law made by this Act does not |
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| 21 | 21 | | affect tax liability accruing before the effective date of this |
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| 22 | 22 | | Act. That liability continues in effect as if this Act had not been |
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| 23 | 23 | | enacted, and the former law is continued in effect for the |
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| 24 | 24 | | collection of taxes due and for civil and criminal enforcement of |
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| 25 | 25 | | the liability for those taxes. |
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| 26 | 26 | | SECTION 3. This Act takes effect immediately if it receives |
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| 27 | 27 | | a vote of two-thirds of all the members elected to each house, as |
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| 28 | 28 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 29 | 29 | | Act does not receive the vote necessary for immediate effect, this |
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| 30 | 30 | | Act takes effect September 1, 2015 |
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| 31 | 31 | | . |
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