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