86R1427 GRM-D
By: Allen H.B. No. 4366
A BILL TO BE ENTITLED
AN ACT
relating to a sales and use tax exemption for school supplies
purchased by certain teachers for a limited period.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
by adding Section 151.3271 to read as follows:
Sec. 151.3271. SCHOOL SUPPLIES PURCHASED BY TEACHERS BEFORE
START OF SCHOOL. (a) In this section, "school supply" has the
meaning assigned by the Streamlined Sales and Use Tax Agreement
adopted November 12, 2002, including all amendments made to the
agreement on or before May 3, 2018.
(b) The sale or storage, use, or other consumption of a
school supply is exempted from the taxes imposed by this chapter if
the school supply is purchased:
(1) by a teacher employed by a public school district
or open-enrollment charter school for use in that teacher's
classroom, regardless of whether the teacher has been designated as
an authorized agent of the district or school for purposes of
Section 151.309; and
(2) during the period beginning at 12:01 a.m. on the
third Friday of July and ending at 11:59 p.m. on the following
Sunday.
(c) The comptroller by rule shall provide a method for a
retailer to determine a purchaser's eligibility for the exemption
under this section. A retailer is not required to obtain an
exemption certificate from a purchaser determined eligible for the
exemption as provided by comptroller rule unless the person
purchases school supplies in a quantity that indicates that the
school supplies are not purchased for use in a single teacher's
classroom.
SECTION 2. Not later than December 31, 2019, the
comptroller shall adopt rules necessary to implement Section
151.3271, Tax Code, as added by this Act.
SECTION 3. The changes in law made by this Act do not affect
tax liability accruing before the effective date of this Act. That
liability continues in effect as if this Act had not been enacted,
and the former law is continued in effect for the collection of
taxes due and for civil and criminal enforcement of the liability
for those taxes.
SECTION 4. This Act takes effect September 1, 2019.