Texas 2019 - 86th Regular

Texas House Bill HB385 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	86R1652 GRM-D
2	2	By: Bohac H.B. No. 385
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to a sales tax exemption for certain items sold during a
8	8	limited period.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 151.326(a), Tax Code, is amended to read
11	11	as follows:
12	12	(a) The sale of an article of clothing or footwear designed
13	13	to be worn on or about the human body is exempted from the taxes
14	14	imposed by this chapter if:
15	15	(1) the sales price of the article is less than $200
16	16	[$100]; and
17	17	(2) the sale takes place during a period beginning at
18	18	12:01 a.m. on the Friday before the 15th day preceding the uniform
19	19	date prescribed by Section 25.0811(a), Education Code, without
20	20	regard to any exception authorized by that section, before which a
21	21	school district may not begin instruction for the school year, and
22	22	ending at 12 midnight on the following Sunday.
23	23	SECTION 2. Section 151.327(a-1), Tax Code, is amended to
24	24	read as follows:
25	25	(a-1) The sale or storage, use, or other consumption of a
26	26	school supply or a school backpack is exempted from the taxes
27	27	imposed by this chapter if the school supply or backpack is
28	28	purchased:
29	29	(1) for use by a student in a public or private
30	30	elementary or secondary school;
31	31	(2) during the period described by Section
32	32	151.326(a)(2); and
33	33	(3) for a sales price of less than $200 [$100].
34	34	SECTION 3. Subchapter H, Chapter 151, Tax Code, is amended
35	35	by adding Section 151.3271 to read as follows:
36	36	Sec. 151.3271. CERTAIN ELECTRONIC DEVICES FOR LIMITED
37	37	PERIOD. (a) In this section:
38	38	(1) "E-reader" means a mobile electronic device that
39	39	is designed primarily for the purpose of reading digital electronic
40	40	books and periodicals.
41	41	(2) "Gaming console" means a computer or other
42	42	electronic device designed primarily for the use of playing video
43	43	games.
44	44	(3) "Personal computer" means a laptop, desktop, tower
45	45	computer system, or other personal computer that includes a central
46	46	processing unit, random access memory, a storage device, a display
47	47	monitor, and a keyboard.
48	48	(4) "Smartphone" means a mobile telephone that
49	49	performs many of the functions of a computer, is typically operated
50	50	by use of a touchscreen, has Internet access capability, and has an
51	51	operating system capable of running downloaded applications.
52	52	(5) "Tablet computer" means a mobile computer designed
53	53	for general personal computing purposes that is primarily operated
54	54	by use of a touchscreen or stylus.
55	55	(b) The sale or storage, use, or other consumption of an
56	56	e-reader, personal computer, or tablet computer is exempted from
57	57	the taxes imposed by this chapter if the e-reader, personal
58	58	computer, or tablet computer:
59	59	(1) is purchased during the period described by
60	60	Section 151.326(a)(2);
61	61	(2) has a sales price of less than $750; and
62	62	(3) is not purchased over the Internet.
63	63	(c) The exemption provided by this section does not apply to
64	64	a gaming console or smartphone.
65	65	SECTION 4. The change in law made by this Act does not
66	66	affect tax liability accruing before the effective date of this
67	67	Act. That liability continues in effect as if this Act had not been
68	68	enacted, and the former law is continued in effect for the
69	69	collection of taxes due and for civil and criminal enforcement of
70	70	the liability for those taxes.
71	71	SECTION 5. This Act takes effect immediately if it receives
72	72	a vote of two-thirds of all the members elected to each house, as
73	73	provided by Section 39, Article III, Texas Constitution. If this
74	74	Act does not receive the vote necessary for immediate effect, this
75	75	Act takes effect September 1, 2019.