Texas 2019 - 86th Regular

Texas Senate Bill SB833 Compare Versions

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

Old	New	Differences
1	1	86R5271 SRA-D
2	2	By: Powell S.B. No. 833
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to exempting textbooks purchased, used, or consumed by
8	8	university and college students from the sales and use tax for
9	9	limited periods.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
12	12	by adding Section 151.3211 to read as follows:
13	13	Sec. 151.3211. TEXTBOOKS PURCHASED, USED, OR CONSUMED BY
14	14	UNIVERSITY AND COLLEGE STUDENTS FOR LIMITED PERIODS. (a) In this
15	15	section:
16	16	(1) "College" and "university" mean a private or
17	17	independent college or university located in this state and
18	18	accredited by a recognized accrediting agency.
19	19	(2) "Institution of higher education" and "recognized
20	20	accrediting agency" have the meanings assigned by Section 61.003,
21	21	Education Code.
22	22	(3) "Term" means:
23	23	(A) a semester, including a summer semester, for
24	24	an institution of higher education, college, or university that
25	25	operates under a semester system; and
26	26	(B) a quarter for an institution of higher
27	27	education, college, or university that operates under a quarter
28	28	system.
29	29	(b) The sale, use, or consumption of a book written,
30	30	designed, and produced for educational, instructional, or
31	31	pedagogical purposes is exempted from the taxes imposed by this
32	32	chapter if:
33	33	(1) the book is purchased by a full-time or part-time
34	34	student enrolled at an institution of higher education, college, or
35	35	university; and
36	36	(2) the purchase takes place at or after 12:01 a.m. on
37	37	the first day, but at or before 11:59 p.m. on the last day, of an
38	38	exemption period designated by the comptroller under Subsection
39	39	(c).
40	40	(c) The comptroller shall designate seven consecutive days
41	41	preceding or during the months in which the terms of institutions of
42	42	higher education, colleges, and universities begin during which the
43	43	exemption authorized by this section is effective. The comptroller
44	44	shall designate each exemption period for the time during which the
45	45	greatest number of books described by Subsection (b) is likely to be
46	46	purchased, as determined by the comptroller based on a review of the
47	47	academic calendars of institutions of higher education, colleges,
48	48	and universities. The comptroller shall designate the exemption
49	49	period in a manner and at a time that provides reasonable notice of
50	50	the exemption period to retailers and the public.
51	51	(d) A person may establish that the person is a full-time or
52	52	part-time student by presenting a valid student identification
53	53	card. The comptroller by rule shall prescribe the manner by which a
54	54	person making an online purchase may electronically establish that
55	55	the person is a full-time or part-time student.
56	56	SECTION 2. Notwithstanding Section 151.3211, Tax Code, as
57	57	added by this Act, if this Act takes effect July 1, 2019, the
58	58	comptroller of public accounts may not designate an exemption
59	59	period under that section that begins before August 1, 2019.
60	60	SECTION 3. The change in law made by this Act does not
61	61	affect tax liability accruing before the effective date of this
62	62	Act. That liability continues in effect as if this Act had not been
63	63	enacted, and the former law is continued in effect for the
64	64	collection of taxes due and for civil and criminal enforcement of
65	65	the liability for those taxes.
66	66	SECTION 4. This Act takes effect July 1, 2019, if it
67	67	receives a vote of two-thirds of all the members elected to each
68	68	house, as provided by Section 39, Article III, Texas Constitution.
69	69	If this Act does not receive the vote necessary for effect on that
70	70	date, this Act takes effect October 1, 2019.