| 1 | 1 | | 85R234 TJB-D |
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| 2 | 2 | | By: Lucio III H.B. No. 170 |
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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 exempting books purchased, used, or consumed by |
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| 8 | 8 | | university and college students from the sales and use tax for |
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| 9 | 9 | | limited periods. |
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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 151.3211 to read as follows: |
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| 13 | 13 | | Sec. 151.3211. BOOKS PURCHASED, USED, OR CONSUMED BY |
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| 14 | 14 | | UNIVERSITY AND COLLEGE STUDENTS FOR LIMITED PERIODS. (a) The |
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| 15 | 15 | | sale, use, or consumption of a book is exempted from the taxes |
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| 16 | 16 | | imposed by this chapter if: |
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| 17 | 17 | | (1) the book is purchased by a full-time or part-time |
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| 18 | 18 | | student enrolled at an institution of higher education as defined |
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| 19 | 19 | | by Section 61.003, Education Code, or a private or independent |
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| 20 | 20 | | college or university that is located in this state and that is |
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| 21 | 21 | | accredited by a recognized accrediting agency as defined by Section |
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| 22 | 22 | | 61.003, Education Code; and |
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| 23 | 23 | | (2) the purchase takes place during a period: |
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| 24 | 24 | | (A) beginning at 12:01 a.m. on August 17 and |
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| 25 | 25 | | ending at 12 midnight on August 31; or |
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| 26 | 26 | | (B) beginning at 12:01 a.m. on January 1 and |
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| 27 | 27 | | ending at 12 midnight on January 15. |
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| 28 | 28 | | (b) A person may establish that the person is a full-time or |
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| 29 | 29 | | part-time student by presenting a valid student identification |
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| 30 | 30 | | card. The comptroller by rule shall prescribe the manner in which a |
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| 31 | 31 | | person may electronically establish, when making an online |
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| 32 | 32 | | purchase, that the person is a full-time or part-time student. |
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| 33 | 33 | | SECTION 2. The change in law made by this Act does not |
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| 34 | 34 | | affect taxes imposed before the effective date of this Act, and the |
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| 35 | 35 | | law in effect before the effective date of this Act is continued in |
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| 36 | 36 | | effect for purposes of the liability for and collection of those |
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| 37 | 37 | | taxes. |
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| 38 | 38 | | SECTION 3. This Act takes effect July 1, 2017, if it |
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| 39 | 39 | | receives a vote of two-thirds of all the members elected to each |
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| 40 | 40 | | house, as provided by Section 39, Article III, Texas Constitution. |
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| 41 | 41 | | If this Act does not receive the vote necessary for effect on that |
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| 42 | 42 | | date, this Act takes effect October 1, 2017. |
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