| 1 | 1 | | 84R11680 GRM-D |
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| 2 | 2 | | By: West S.B. No. 1249 |
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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 exemption for ink cartridges for a |
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| 8 | 8 | | limited period. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 151.327, Tax Code, is amended to read as |
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| 11 | 11 | | follows: |
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| 12 | 12 | | Sec. 151.327. SCHOOL SUPPLIES, [AND] SCHOOL BACKPACKS, AND |
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| 13 | 13 | | INK CARTRIDGES BEFORE START OF SCHOOL. (a) In this section: |
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| 14 | 14 | | (1) "Backpack" means a messenger bag, book bag, or a |
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| 15 | 15 | | pack with straps that a person wears on the person's back, including |
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| 16 | 16 | | a backpack with wheels if the backpack can also be worn on the |
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| 17 | 17 | | back. The term does not include an item that is commonly |
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| 18 | 18 | | considered luggage, a briefcase, an athletic bag, a duffle bag, a |
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| 19 | 19 | | gym bag, a computer bag, a purse, or a framed backpack. |
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| 20 | 20 | | (1-a) "Ink cartridge" means a container that holds ink |
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| 21 | 21 | | for an inkjet printer. |
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| 22 | 22 | | (2) "School supply" has the meaning assigned by the |
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| 23 | 23 | | Streamlined Sales and Use Tax Agreement adopted November 12, 2002, |
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| 24 | 24 | | including all amendments made to the agreement on or before |
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| 25 | 25 | | December 14, 2006. |
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| 26 | 26 | | (a-1) The sale or storage, use, or other consumption of a |
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| 27 | 27 | | school supply, [or a] school backpack, or ink cartridge is exempted |
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| 28 | 28 | | from the taxes imposed by this chapter if the school supply, [or] |
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| 29 | 29 | | backpack, or ink cartridge is purchased: |
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| 30 | 30 | | (1) for use by a student in a public or private |
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| 31 | 31 | | elementary or secondary school; |
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| 32 | 32 | | (2) during the period described by Section |
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| 33 | 33 | | 151.326(a)(2); and |
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| 34 | 34 | | (3) for a sales price of less than $100. |
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| 35 | 35 | | (b) A retailer is not required to obtain an exemption |
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| 36 | 36 | | certificate stating that school supplies, [or] school backpacks, or |
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| 37 | 37 | | ink cartridges are purchased for use by students in a public or |
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| 38 | 38 | | private elementary or secondary school unless the school supplies, |
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| 39 | 39 | | [or] backpacks, or ink cartridges are purchased in a quantity that |
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| 40 | 40 | | indicates that the school supplies, [or] backpacks, or ink |
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| 41 | 41 | | cartridges are not purchased for use by students in a public or |
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| 42 | 42 | | private elementary or secondary school. |
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| 43 | 43 | | SECTION 2. The changes in law made by this Act do not affect |
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| 44 | 44 | | tax liability accruing before the effective date of this Act. That |
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| 45 | 45 | | liability continues in effect as if this Act had not been enacted, |
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| 46 | 46 | | and the former law is continued in effect for the collection of |
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| 47 | 47 | | taxes due and for civil and criminal enforcement of the liability |
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| 48 | 48 | | for those taxes. |
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| 49 | 49 | | SECTION 3. This Act takes effect immediately if it receives |
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| 50 | 50 | | a vote of two-thirds of all the members elected to each house, as |
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| 51 | 51 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 52 | 52 | | Act does not receive the vote necessary for immediate effect, this |
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| 53 | 53 | | Act takes effect September 1, 2015. |
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