| 1 | 1 | | 88R1977 RDS-D |
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| 2 | 2 | | By: Cole H.B. No. 688 |
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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 sales and use tax exemptions for certain computers sold |
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| 8 | 8 | | during 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. CERTAIN COMPUTERS FOR LIMITED PERIOD. |
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| 13 | 13 | | (a) In this section: |
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| 14 | 14 | | (1) "Personal computer" means a laptop, desktop, tower |
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| 15 | 15 | | computer system, or other personal computer that includes a central |
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| 16 | 16 | | processing unit, random access memory, a storage device, a display |
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| 17 | 17 | | monitor, and a keyboard. |
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| 18 | 18 | | (2) "Smartphone" means a mobile telephone that |
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| 19 | 19 | | performs many of the functions of a computer, is typically operated |
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| 20 | 20 | | by use of a touchscreen, has Internet access capability, and has an |
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| 21 | 21 | | operating system capable of running downloaded applications. |
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| 22 | 22 | | (3) "Tablet computer" means a mobile computer designed |
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| 23 | 23 | | for general personal computing purposes that is primarily operated |
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| 24 | 24 | | by use of a touchscreen or stylus. |
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| 25 | 25 | | (b) The sale or storage, use, or other consumption of a |
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| 26 | 26 | | personal computer or tablet computer is exempted from the taxes |
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| 27 | 27 | | imposed by this chapter if the personal computer or tablet |
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| 28 | 28 | | computer: |
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| 29 | 29 | | (1) is purchased during the period described by |
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| 30 | 30 | | Section 151.326(a)(2); and |
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| 31 | 31 | | (2) has a sales price of $500 or less. |
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| 32 | 32 | | (c) The exemption provided by this section does not apply to |
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| 33 | 33 | | a smartphone. |
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| 34 | 34 | | SECTION 2. The change in law made by this Act does not |
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| 35 | 35 | | affect tax liability accruing before the effective date of this |
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| 36 | 36 | | Act. That liability continues in effect as if this Act had not been |
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| 37 | 37 | | enacted, and the former law is continued in effect for the |
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| 38 | 38 | | collection of taxes due and for civil and criminal enforcement of |
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| 39 | 39 | | the liability for those taxes. |
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| 40 | 40 | | SECTION 3. This Act takes effect immediately if it receives |
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| 41 | 41 | | a vote of two-thirds of all the members elected to each house, as |
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| 42 | 42 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 43 | 43 | | Act does not receive the vote necessary for immediate effect, this |
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| 44 | 44 | | Act takes effect September 1, 2023. |
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