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A BILL TO BE ENTITLED
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AN ACT
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relating to a sales and use tax exemption for books and magazines |
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purchased, used, or consumed by university and college students. |
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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 151.3214 to read as follows: |
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Sec. 151.3214. BOOKS AND MAGAZINES PURCHASED, USED, OR |
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CONSUMED BY UNIVERSITY AND COLLEGE STUDENTS. (a) In this section, |
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"magazine" has the meaning assigned by Section 151.320(b), and |
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includes a periodical. |
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(b) The sale, use, or consumption of a book or magazine is |
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exempted from the taxes imposed by this chapter if the book or |
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magazine is: |
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(1) written, designed, and produced for educational, |
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instructional, or pedagogical purposes; and |
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(2) purchased by a full-time or part-time student |
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enrolled at an institution of higher education as defined by |
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Section 61.003, Education Code, or a private or independent college |
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or university that is located in this state and that is accredited |
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by a recognized accrediting agency as defined by Section 61.003, |
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Education Code. |
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(c) 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 in which a |
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person may electronically establish, when making an online |
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purchase, that 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, 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. |