| 1 | 1 | | 87R10544 SMT-F |
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| 2 | 2 | | By: Jetton H.B. No. 3189 |
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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 a teacher. |
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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 TEACHER. (a) |
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| 13 | 13 | | In this section, "school supply" has the meaning assigned by |
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| 14 | 14 | | Section 151.327. |
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| 15 | 15 | | (b) The sale, storage, use, or other consumption of a school |
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| 16 | 16 | | supply is exempted from the taxes imposed by this chapter if: |
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| 17 | 17 | | (1) the school supply is purchased for use by a teacher |
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| 18 | 18 | | in a public, private, or open-enrollment charter school that |
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| 19 | 19 | | provides primary or secondary education; and |
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| 20 | 20 | | (2) the sales price of the school supply is less than |
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| 21 | 21 | | $100. |
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| 22 | 22 | | (c) A retailer is not required to obtain an exemption |
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| 23 | 23 | | certificate stating that school supplies are purchased for use by a |
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| 24 | 24 | | teacher in a public, private, or open-enrollment charter school |
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| 25 | 25 | | unless the school supplies are purchased in a quantity that |
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| 26 | 26 | | indicates that the school supplies are not purchased for use by a |
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| 27 | 27 | | teacher at a public, private, or open-enrollment charter school. |
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| 28 | 28 | | (d) The comptroller by rule shall prescribe the manner in |
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| 29 | 29 | | which a person may establish that the person is a teacher who is |
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| 30 | 30 | | eligible for the exemption provided by this section. |
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| 31 | 31 | | SECTION 2. (a) The exemption provided by Section |
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| 32 | 32 | | 151.3271(b), Tax Code, as added by this Act, applies only to a |
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| 33 | 33 | | purchase made on or after January 1, 2022. |
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| 34 | 34 | | (b) The changes in law made by this Act do not affect tax |
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| 35 | 35 | | liability accruing before January 1, 2022. That liability continues |
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| 36 | 36 | | in effect as if this Act had not been enacted, and the former law is |
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| 37 | 37 | | continued in effect for the collection of taxes due and for civil |
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| 38 | 38 | | and criminal enforcement of the liability for those taxes. |
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| 39 | 39 | | SECTION 3. This Act takes effect September 1, 2021. |
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