85R2804 TJB-D
By: Zaffirini S.B. No. 48
A BILL TO BE ENTITLED
AN ACT
relating to exempting books purchased, used, or consumed by certain
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 151.3212 to read as follows:
Sec. 151.3212. BOOKS PURCHASED, USED, OR CONSUMED BY
CERTAIN 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 the book is:
(1) purchased by a full-time or part-time student who:
(A) is eligible under Subchapter M or P, Chapter
56, Education Code, to receive a grant authorized by those
subchapters, regardless of whether the student actually receives
the grant; and
(B) is 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 the first Monday
following the first Saturday in August and ending at 11:59 p.m. on
the second following Wednesday; or
(B) beginning at 12:01 a.m. on the first Monday
following the first Saturday in January and ending at 11:59 p.m. on
the second following Wednesday.
(b) Not later than the 10th day before the first day of each
period described by Subsection (a)(2), each institution, college,
and university described by Subsection (a)(1)(B) shall create for
and electronically distribute to each person described by
Subsection (a)(1) that is enrolled at the institution, college, or
university the following to be used by the person to establish that
the person is qualified to receive the exemption authorized by this
section:
(1) a unique temporary student sales tax exemption
certificate on a form prescribed by the comptroller that the person
may use when making an in-person purchase; and
(2) a unique electronic credential that the person may
use when making an online purchase.
(c) A certificate or credential distributed under
Subsection (b) is valid only for purchases made during the period
described by Subsection (a)(2)(A) or (B) that immediately follows
the distribution date of the certificate or credential.
(d) The comptroller may adopt rules necessary for the
implementation, administration, and enforcement of this section.
SECTION 2. As soon as practicable, but not later than
November 1, 2017, the comptroller of public accounts shall develop
the temporary student sales tax exemption certificate form required
by Section 151.3212(b)(1), Tax Code, as added by this Act.
SECTION 3. 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 4. This Act takes effect September 1, 2017.