84R11680 GRM-D
By: West S.B. No. 1249
A BILL TO BE ENTITLED
AN ACT
relating to a sales and use exemption for ink cartridges for a
limited period.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.327, Tax Code, is amended to read as
follows:
Sec. 151.327. SCHOOL SUPPLIES, [AND] SCHOOL BACKPACKS, AND
INK CARTRIDGES BEFORE START OF SCHOOL. (a) In this section:
(1) "Backpack" means a messenger bag, book bag, or a
pack with straps that a person wears on the person's back, including
a backpack with wheels if the backpack can also be worn on the
back. The term does not include an item that is commonly
considered luggage, a briefcase, an athletic bag, a duffle bag, a
gym bag, a computer bag, a purse, or a framed backpack.
(1-a) "Ink cartridge" means a container that holds ink
for an inkjet printer.
(2) "School supply" has the meaning assigned by the
Streamlined Sales and Use Tax Agreement adopted November 12, 2002,
including all amendments made to the agreement on or before
December 14, 2006.
(a-1) The sale or storage, use, or other consumption of a
school supply, [or a] school backpack, or ink cartridge is exempted
from the taxes imposed by this chapter if the school supply, [or]
backpack, or ink cartridge is purchased:
(1) for use by a student in a public or private
elementary or secondary school;
(2) during the period described by Section
151.326(a)(2); and
(3) for a sales price of less than $100.
(b) A retailer is not required to obtain an exemption
certificate stating that school supplies, [or] school backpacks, or
ink cartridges are purchased for use by students in a public or
private elementary or secondary school unless the school supplies,
[or] backpacks, or ink cartridges are purchased in a quantity that
indicates that the school supplies, [or] backpacks, or ink
cartridges are not purchased for use by students in a public or
private elementary or secondary school.
SECTION 2. The changes in law made by this Act do 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 immediately 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 immediate effect, this
Act takes effect September 1, 2015.