| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 85S10699 ADM-F | |
| 2 | 2 | By: Giddings H.B. No. 139 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to the exemption from the sales tax for certain school art | |
| 8 | 8 | supplies during limited periods. | |
| 9 | 9 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 10 | 10 | SECTION 1. Section 151.327(a)(2), Tax Code, is amended to | |
| 11 | 11 | read as follows: | |
| 12 | 12 | (2) "School supply" means: | |
| 13 | 13 | (A) an item defined as a school supply [has the | |
| 14 | 14 | meaning assigned] by the Streamlined Sales and Use Tax Agreement | |
| 15 | 15 | adopted November 12, 2002, including all amendments made to the | |
| 16 | 16 | agreement on or before December 14, 2006; and | |
| 17 | 17 | (B) the following school art supplies: | |
| 18 | 18 | (i) a paintbrush used for artwork; | |
| 19 | 19 | (ii) watercolors; and | |
| 20 | 20 | (iii) acrylic, tempera, and oil paints. | |
| 21 | 21 | SECTION 2. The change in law made by this Act does not | |
| 22 | 22 | affect tax liability accruing before the effective date of this | |
| 23 | 23 | Act. That liability continues in effect as if this Act had not been | |
| 24 | 24 | enacted, and the former law is continued in effect for the | |
| 25 | 25 | collection of taxes due and for civil and criminal enforcement of | |
| 26 | 26 | the liability for those taxes. | |
| 27 | 27 | SECTION 3. This Act takes effect December 1, 2017. |