| 1 | 1 | | 86R9271 SRA-D |
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| 2 | 2 | | By: Meza H.B. No. 2543 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to exempting textbooks purchased, used, or consumed by |
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| 8 | 8 | | certain students from the sales and use tax. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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| 11 | 11 | | by adding Section 151.3211 to read as follows: |
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| 12 | 12 | | Sec. 151.3211. TEXTBOOKS PURCHASED, USED, OR CONSUMED BY |
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| 13 | 13 | | CERTAIN STUDENTS. (a) The sale, use, or consumption of a book |
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| 14 | 14 | | written, designed, and produced for educational, instructional, or |
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| 15 | 15 | | pedagogical purposes is exempted from the taxes imposed by this |
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| 16 | 16 | | chapter if the book is purchased by a full-time or part-time student |
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| 17 | 17 | | enrolled at: |
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| 18 | 18 | | (1) an institution of higher education as defined by |
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| 19 | 19 | | Section 61.003, Education Code; |
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| 20 | 20 | | (2) a private or independent college or university |
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| 21 | 21 | | that is located in this state and is accredited by a recognized |
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| 22 | 22 | | accrediting agency as defined by Section 61.003, Education Code; or |
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| 23 | 23 | | (3) a career school or college as defined by Section |
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| 24 | 24 | | 132.001, Education Code. |
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| 25 | 25 | | (b) To qualify for the exemption under this section, a |
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| 26 | 26 | | person must establish that the person is a full-time or part-time |
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| 27 | 27 | | student by presenting a valid student identification card. The |
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| 28 | 28 | | comptroller by rule shall prescribe the manner by which a person |
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| 29 | 29 | | making an online purchase may electronically present a valid |
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| 30 | 30 | | student identification card. |
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| 31 | 31 | | SECTION 2. The change in law made by this Act does not |
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| 32 | 32 | | affect taxes imposed before the effective date of this Act, and the |
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| 33 | 33 | | law in effect before the effective date of this Act is continued in |
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| 34 | 34 | | effect for purposes of the liability for and collection of those |
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| 35 | 35 | | taxes. |
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| 36 | 36 | | SECTION 3. This Act takes effect September 1, 2019. |
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