Texas 2017 - 85th Regular

Texas Senate Bill SB1773 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	85R4585 ADM-D
2	2	By: Miles S.B. No. 1773
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to a sales tax exemption for certain items sold during a
8	8	limited period.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 151.326(a), Tax Code, is amended to read
11	11	as follows:
12	12	(a) The sale of an article of clothing or footwear designed
13	13	to be worn on or about the human body is exempted from the taxes
14	14	imposed by this chapter if:
15	15	(1) the sales price of the article is less than $200
16	16	[$100]; and
17	17	(2) the sale takes place during a period beginning at
18	18	12:01 a.m. on the Friday before the 15th day preceding the uniform
19	19	date prescribed by Section 25.0811(a), Education Code, without
20	20	regard to any exception authorized by that section, before which a
21	21	school district may not begin instruction for the school year, and
22	22	ending at 12 midnight on the following Sunday.
23	23	SECTION 2. Section 151.327(a-1), Tax Code, is amended to
24	24	read as follows:
25	25	(a-1) The sale or storage, use, or other consumption of a
26	26	school supply or a school backpack is exempted from the taxes
27	27	imposed by this chapter if the school supply or backpack is
28	28	purchased:
29	29	(1) for use by a student in a public or private
30	30	elementary or secondary school;
31	31	(2) during the period described by Section
32	32	151.326(a)(2); and
33	33	(3) for a sales price of less than $200 [$100].
34	34	SECTION 3. Subchapter H, Chapter 151, Tax Code, is amended
35	35	by adding Section 151.3271 to read as follows:
36	36	Sec. 151.3271. CERTAIN ELECTRONIC DEVICES FOR LIMITED
37	37	PERIOD. (a) In this section:
38	38	(1) "E-reader" means a mobile electronic device that
39	39	is designed primarily for the purpose of reading digital electronic
40	40	books and periodicals.
41	41	(2) "Personal computer" means a laptop, desktop, tower
42	42	computer system, or other personal computer that includes a central
43	43	processing unit, random access memory, a storage device, a display
44	44	monitor, and a keyboard.
45	45	(3) "Tablet computer" means a mobile computer designed
46	46	for general personal computing purposes that is primarily operated
47	47	by use of a touchscreen or stylus.
48	48	(b) The sale or storage, use, or other consumption of an
49	49	e-reader, personal computer, or tablet computer is exempted from
50	50	the taxes imposed by this chapter if the e-reader, personal
51	51	computer, or tablet computer:
52	52	(1) is purchased during the period described by
53	53	Section 151.326(a)(2); and
54	54	(2) is not purchased over the Internet.
55	55	SECTION 4. The change in law made by this Act does not
56	56	affect tax liability accruing before the effective date of this
57	57	Act. That liability continues in effect as if this Act had not been
58	58	enacted, and the former law is continued in effect for the
59	59	collection of taxes due and for civil and criminal enforcement of
60	60	the liability for those taxes.
61	61	SECTION 5. This Act takes effect immediately if it receives
62	62	a vote of two-thirds of all the members elected to each house, as
63	63	provided by Section 39, Article III, Texas Constitution. If this
64	64	Act does not receive the vote necessary for immediate effect, this
65	65	Act takes effect September 1, 2017.