Texas 2019 - 86th Regular

Texas House Bill HB2543

Caption

Relating to exempting textbooks purchased, used, or consumed by certain students from the sales and use tax.

Impact

The enactment of HB2543 will significantly reduce the financial burden on students by eliminating sales tax on educational materials, which has been a point of discussion among educators and students alike. It is expected that this change will make educational resources more accessible, potentially enhancing the learning environment for many students across Texas. The bill reflects a commitment to supporting education by targeting the affordability of essential materials for learners.

Summary

House Bill 2543 seeks to amend the Texas Tax Code by exempting the sale, use, or consumption of textbooks purchased by certain students from sales and use tax. This applies specifically to textbooks that are written, designed, and produced for educational purposes when purchased by full-time or part-time students enrolled at institutions of higher education, private universities, or accredited career schools. To avail of this exemption, students will need to present a valid student identification card, which can also be done electronically for online purchases.

Contention

Although the bill is primarily seen as a positive step towards reducing costs for students, some concerns have been raised regarding the implementation of the exemption. Critics argue that the requirement for students to present identification could pose challenges, especially for those studying online or in less traditional formats. Additionally, questions about the eligibility of certain educational materials and how effectively the tax exemption will be administered have been subjects of debate among legislators and stakeholders.

Companion Bills

No companion bills found.

Previously Filed As

TX HB164

Relating to exempting textbooks purchased, used, or consumed by university and college students from sales and use taxes for limited periods.

TX SB278

Relating to exempting textbooks purchased, used, or consumed by university and college students from sales and use taxes for limited periods.

TX HB3298

Relating to an exemption from sales and use taxes for educational materials purchased by a teacher.

TX HB4371

Relating to an exemption from sales and use taxes for certain items used by or for certain life sciences campuses.

TX SB379

Relating to an exemption from sales and use taxes for certain family care items.

TX HB300

Relating to an exemption from sales and use taxes for certain family care items.

TX HB346

Relating to a sales and use tax exemption for school supplies purchased by a teacher.

TX HB2223

Relating to the temporary exemption of certain tangible personal property related to virtual currency mines from sales and use taxes.

TX HB2763

Relating to an exemption from motor fuel taxes for certain fuel used by a rural transit district to provide public transportation.

TX HB3104

Relating to the temporary exemption of certain tangible personal property related to certain connected data center projects from sales and use taxes.

Similar Bills

No similar bills found.