| 1 | 1 | | 86R1427 GRM-D |
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| 2 | 2 | | By: Allen H.B. No. 4366 |
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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 a sales and use tax exemption for school supplies |
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| 8 | 8 | | purchased by certain teachers for a limited period. |
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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 151.3271 to read as follows: |
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| 12 | 12 | | Sec. 151.3271. SCHOOL SUPPLIES PURCHASED BY TEACHERS BEFORE |
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| 13 | 13 | | START OF SCHOOL. (a) In this section, "school supply" has the |
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| 14 | 14 | | meaning assigned by the Streamlined Sales and Use Tax Agreement |
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| 15 | 15 | | adopted November 12, 2002, including all amendments made to the |
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| 16 | 16 | | agreement on or before May 3, 2018. |
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| 17 | 17 | | (b) The sale or storage, use, or other consumption of a |
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| 18 | 18 | | school supply is exempted from the taxes imposed by this chapter if |
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| 19 | 19 | | the school supply is purchased: |
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| 20 | 20 | | (1) by a teacher employed by a public school district |
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| 21 | 21 | | or open-enrollment charter school for use in that teacher's |
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| 22 | 22 | | classroom, regardless of whether the teacher has been designated as |
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| 23 | 23 | | an authorized agent of the district or school for purposes of |
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| 24 | 24 | | Section 151.309; and |
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| 25 | 25 | | (2) during the period beginning at 12:01 a.m. on the |
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| 26 | 26 | | third Friday of July and ending at 11:59 p.m. on the following |
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| 27 | 27 | | Sunday. |
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| 28 | 28 | | (c) The comptroller by rule shall provide a method for a |
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| 29 | 29 | | retailer to determine a purchaser's eligibility for the exemption |
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| 30 | 30 | | under this section. A retailer is not required to obtain an |
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| 31 | 31 | | exemption certificate from a purchaser determined eligible for the |
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| 32 | 32 | | exemption as provided by comptroller rule unless the person |
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| 33 | 33 | | purchases school supplies in a quantity that indicates that the |
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| 34 | 34 | | school supplies are not purchased for use in a single teacher's |
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| 35 | 35 | | classroom. |
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| 36 | 36 | | SECTION 2. Not later than December 31, 2019, the |
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| 37 | 37 | | comptroller shall adopt rules necessary to implement Section |
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| 38 | 38 | | 151.3271, Tax Code, as added by this Act. |
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| 39 | 39 | | SECTION 3. The changes in law made by this Act do not affect |
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| 40 | 40 | | tax liability accruing before the effective date of this Act. That |
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| 41 | 41 | | liability continues in effect as if this Act had not been enacted, |
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| 42 | 42 | | and the former law is continued in effect for the collection of |
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| 43 | 43 | | taxes due and for civil and criminal enforcement of the liability |
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| 44 | 44 | | for those taxes. |
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| 45 | 45 | | SECTION 4. This Act takes effect September 1, 2019. |
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