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