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A BILL TO BE ENTITLED
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AN ACT
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relating to exempting certain textbooks for university and college |
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courses from the sales and use tax. |
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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 151.3213 to read as follows: |
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Sec. 151.3213. TEXTBOOKS FOR UNIVERSITY AND COLLEGE |
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COURSES. (a) The sale, use, or consumption of a book is exempted |
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from the taxes imposed by this chapter if the book is: |
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(1) written, designed, and produced for educational, |
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instructional, or pedagogical purposes; |
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(2) bought in person and not online by a full-time or |
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part-time student enrolled at an institution of higher education as |
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defined by Section 61.003, Education Code, or a private or |
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independent college or university that is located in this state and |
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that is accredited by a recognized accrediting agency as defined by |
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Section 61.003, Education Code; and |
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(3) required for a course at the institution of higher |
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education or the private or independent college or university. |
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(b) 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. |
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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, 2013, 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, 2013. |