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A BILL TO BE ENTITLED
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AN ACT
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relating to exempting textbooks purchased, used, or consumed by |
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university and college students from sales and use taxes for |
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limited periods. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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by adding Section 151.3211 to read as follows: |
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Sec. 151.3211. TEXTBOOKS PURCHASED, USED, OR CONSUMED BY |
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UNIVERSITY AND COLLEGE STUDENTS FOR LIMITED PERIODS. (a) In this |
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section, "institution of higher education" and "recognized |
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accrediting agency" have the meanings assigned by Section 61.003, |
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Education Code. |
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(b) The sale, use, or consumption of a book written, |
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designed, and produced for educational, instructional, or |
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pedagogical purposes is exempted from the taxes imposed by this |
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chapter if: |
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(1) the book is purchased by a full-time or part-time |
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student enrolled at an institution of higher education or a private |
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or independent college or university that is located in this state |
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and that is accredited by a recognized accrediting agency; and |
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(2) the purchase takes place at or after 12:01 a.m. on |
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the first day, but at or before 11:59 p.m. on the last day, of an |
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exemption period designated by the comptroller under Subsection |
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(c). |
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(c) The comptroller shall designate seven consecutive days |
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in January and seven consecutive days in August of each year during |
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which the exemption authorized by this section is effective. The |
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comptroller shall designate each exemption period for the time in |
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the relevant month when the greatest number of books described by |
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Subsection (b) is likely to be purchased, as determined by the |
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comptroller based on a review of the academic calendars of |
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institutions of higher education and colleges and universities |
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described by Subsection (b)(1). The comptroller shall designate the |
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exemption period in a manner and at a time that provides reasonable |
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notice of the exemption period to retailers and the public. |
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(d) A person may establish that the person is a full-time or |
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part-time student by presenting a valid student identification |
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card. The comptroller by rule shall prescribe the manner by which a |
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person making an online purchase may electronically establish that |
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the person is a full-time or part-time student. |
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SECTION 2. The change in law made by this Act does not |
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affect taxes imposed before the effective date of this Act, and the |
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law in effect before the effective date of this Act is continued in |
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effect for purposes of the liability for and collection of those |
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taxes. |
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SECTION 3. This Act takes effect July 1, 2023, if it |
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receives a vote of two-thirds of all the members elected to each |
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house, as provided by Section 39, Article III, Texas Constitution. |
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If this Act does not receive the vote necessary for effect on that |
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date, this Act takes effect October 1, 2023. |