86R9271 SRA-D
By: Meza H.B. No. 2543
A BILL TO BE ENTITLED
AN ACT
relating to exempting textbooks purchased, used, or consumed by
certain students from the sales and use tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
by adding Section 151.3211 to read as follows:
Sec. 151.3211. TEXTBOOKS PURCHASED, USED, OR CONSUMED BY
CERTAIN STUDENTS. (a) The sale, use, or consumption of a book
written, designed, and produced for educational, instructional, or
pedagogical purposes is exempted from the taxes imposed by this
chapter if the book is purchased by a full-time or part-time student
enrolled at:
(1) an institution of higher education as defined by
Section 61.003, Education Code;
(2) a private or independent college or university
that is located in this state and is accredited by a recognized
accrediting agency as defined by Section 61.003, Education Code; or
(3) a career school or college as defined by Section
132.001, Education Code.
(b) To qualify for the exemption under this section, a
person must establish that the person is a full-time or part-time
student by presenting a valid student identification card. The
comptroller by rule shall prescribe the manner by which a person
making an online purchase may electronically present a valid
student identification card.
SECTION 2. 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 3. This Act takes effect September 1, 2019.