83R961 TJB-D
 
  By: Isaac H.B. No. 230
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to exempting textbooks purchased, used, or consumed by
  university and college students from the sales and use tax for a
  limited period.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.   Subchapter H, Chapter 151, Tax Code, is amended
  by adding Section 151.3211 to read as follows:
         Sec. 151.3211.  TEXTBOOKS PURCHASED, USED, OR CONSUMED BY
  UNIVERSITY AND COLLEGE STUDENTS FOR LIMITED PERIOD.  (a)  The sale,
  use, or consumption of a book written, designed, and produced for
  educational, instructional, or pedagogical purposes is exempted
  from the taxes imposed by this chapter if:
               (1)  the book is purchased by a full-time or part-time
  student enrolled at an institution of higher education as defined
  by Section 61.003, Education Code, or a private or independent
  college or university that is located in this state and that is
  accredited by a recognized accrediting agency as defined by Section
  61.003, Education Code; and
               (2)  the purchase takes place during a period:
                     (A)  beginning at 12:01 a.m. on the third Friday
  in August and ending at 12 midnight on the third following Sunday;
  or
                     (B)  beginning at 12:01 a.m. on the second Friday
  in January and ending at 12 midnight on the third following Sunday.
         (b)  A person may establish that the person is a full-time or
  part-time student by presenting a valid student identification
  card.  The comptroller by rule shall prescribe the manner in which a
  person may electronically establish, when making an online
  purchase, that the person is a full-time or part-time student.
         SECTION 2.  The change in law made by this Act does not
  affect taxes imposed before the effective date of this Act, and the
  law in effect before the effective date of this Act is continued in
  effect for purposes of the liability for and collection of those
  taxes.
         SECTION 3.  This Act takes effect July 1, 2013, if it
  receives a vote of two-thirds of all the members elected to each
  house, as provided by Section 39, Article III, Texas Constitution.  
  If this Act does not receive the vote necessary for effect on that
  date, this Act takes effect October 1, 2013.