| 1 | 1 | | By: Martinez Fischer H.B. No. 1251 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | A BILL TO BE ENTITLED |
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| 7 | 7 | | AN ACT |
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| 8 | 8 | | relating to an exemption from sales and use taxes for certain |
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| 9 | 9 | | educational materials. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 151.327, Tax Code, is amended by |
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| 12 | 12 | | amending Section 151.327, Subsection (a), and adding Subsection |
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| 13 | 13 | | (a)(3)to read as follows: |
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| 14 | 14 | | Sec. 151.327. SCHOOL SUPPLIES, EDUCATIONAL MATERIALS, AND |
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| 15 | 15 | | SCHOOL BACKPACKS [BEFORE START OF SCHOOL.] (a) In this section: |
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| 16 | 16 | | (1) "Backpack" means a messenger bag, book bag, or a |
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| 17 | 17 | | pack with straps that a person wears on the person's back, including |
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| 18 | 18 | | a backpack with wheels if the backpack can also be worn on the back. |
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| 19 | 19 | | The term does not include an item that is commonly considered |
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| 20 | 20 | | luggage, a briefcase, an athletic bag, a duffle bag, a gym bag, a |
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| 21 | 21 | | computer bag, a purse, or a framed backpack. |
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| 22 | 22 | | (2) "Educational materials" include tools necessary |
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| 23 | 23 | | for in-class learning, such as textbooks and school computers. The |
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| 24 | 24 | | term does not include personal-use technology, such as laptops. |
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| 25 | 25 | | (3) [(2)] "School supply" has the meaning assigned by |
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| 26 | 26 | | the Streamlined Sales and Use Tax Agreement adopted November 12, |
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| 27 | 27 | | 2002, including all amendments made to the agreement on or before |
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| 28 | 28 | | December 14, 2006. |
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| 29 | 29 | | (a-1) The sale or storage, use, or other consumption of a |
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| 30 | 30 | | school supply, educational material, or a school backpack is |
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| 31 | 31 | | exempted from the taxes imposed by this chapter if the school |
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| 32 | 32 | | supply, educational material, or backpack is purchased: |
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| 33 | 33 | | (1) for use by a student in a public or private |
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| 34 | 34 | | elementary or secondary school or institute of higher education; |
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| 35 | 35 | | (2) during the period described by Section |
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| 36 | 36 | | 151.326(a)(2); and |
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| 37 | 37 | | (2) [(3)] for a sales price of less than $100 |
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| 38 | 38 | | concerning school supplies and textbooks and a sales price of less |
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| 39 | 39 | | than $175 concerning school computers. |
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| 40 | 40 | | (b) A retailer is not required to obtain an exemption |
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| 41 | 41 | | certificate stating that school supplies, educational materials, |
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| 42 | 42 | | or school backpacks are purchased for use by students in a public or |
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| 43 | 43 | | private elementary or secondary school or institute of higher |
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| 44 | 44 | | education unless the school supplies, educational materials, or |
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| 45 | 45 | | backpacks are purchased in a quantity that indicates that the |
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| 46 | 46 | | school supplies, educational materials, or backpacks are not |
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| 47 | 47 | | purchased for use by students in a public or private elementary or |
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| 48 | 48 | | secondary school or institute of higher education. |
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| 49 | 49 | | SECTION 2. This Act takes effect September 1, 2025. |
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