87R10544 SMT-F
By: Jetton H.B. No. 3189
A BILL TO BE ENTITLED
AN ACT
relating to a sales and use tax exemption for school supplies
purchased by a teacher.
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 TEACHER. (a)
In this section, "school supply" has the meaning assigned by
Section 151.327.
(b) The sale, storage, use, or other consumption of a school
supply is exempted from the taxes imposed by this chapter if:
(1) the school supply is purchased for use by a teacher
in a public, private, or open-enrollment charter school that
provides primary or secondary education; and
(2) the sales price of the school supply is less than
$100.
(c) A retailer is not required to obtain an exemption
certificate stating that school supplies are purchased for use by a
teacher in a public, private, or open-enrollment charter school
unless the school supplies are purchased in a quantity that
indicates that the school supplies are not purchased for use by a
teacher at a public, private, or open-enrollment charter school.
(d) The comptroller by rule shall prescribe the manner in
which a person may establish that the person is a teacher who is
eligible for the exemption provided by this section.
SECTION 2. (a) The exemption provided by Section
151.3271(b), Tax Code, as added by this Act, applies only to a
purchase made on or after January 1, 2022.
(b) The changes in law made by this Act do not affect tax
liability accruing before January 1, 2022. 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 3. This Act takes effect September 1, 2021.