85R234 TJB-D
By: Lucio III H.B. No. 170
A BILL TO BE ENTITLED
AN ACT
relating to exempting books purchased, used, or consumed by
university and college students from the sales and use tax for
limited periods.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
by adding Section 151.3211 to read as follows:
Sec. 151.3211. BOOKS PURCHASED, USED, OR CONSUMED BY
UNIVERSITY AND COLLEGE STUDENTS FOR LIMITED PERIODS. (a) The
sale, use, or consumption of a book is exempted from the taxes
imposed by this chapter if:
(1) the book is purchased by a full-time or part-time
student 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; and
(2) the purchase takes place during a period:
(A) beginning at 12:01 a.m. on August 17 and
ending at 12 midnight on August 31; or
(B) beginning at 12:01 a.m. on January 1 and
ending at 12 midnight on January 15.
(b) A person may establish that the person is a full-time or
part-time student by presenting a valid student identification
card. The comptroller by rule shall prescribe the manner in which a
person may electronically establish, when making an online
purchase, that the person is a full-time or part-time student.
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, 2017, 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, 2017.