Bill Text: TX HB2995 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Relating to a sales and use tax exemption for educational materials purchased by a teacher.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced - Dead) 2019-04-24 - Left pending in committee [HB2995 Detail]
Download: Texas-2019-HB2995-Introduced.html
| 86R8005 SMT-D | ||
| By: Talarico | H.B. No. 2995 | |
|
|
||
|
|
||
| relating to a sales and use tax exemption for educational materials | ||
| purchased by a teacher. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Effective January 1, 2020, Subchapter H, Chapter | ||
| 151, Tax Code, is amended by adding Section 151.3272 to read as | ||
| follows: | ||
| Sec. 151.3272. EDUCATIONAL MATERIALS PURCHASED BY TEACHER. | ||
| (a) In this section, "educational material" means a taxable item | ||
| used primarily at a school for an educational purpose. The term | ||
| includes: | ||
| (1) a school supply as that term is defined by Section | ||
| 151.327; | ||
| (2) a book or other similar learning tool; | ||
| (3) an item of technology; and | ||
| (4) furniture. | ||
| (b) The sale or storage, use, or other consumption of an | ||
| educational material is exempted from the taxes imposed by this | ||
| chapter if: | ||
| (1) the educational material is purchased by a teacher | ||
| employed at a public school or open-enrollment charter school; and | ||
| (2) the teacher completes, signs, and presents at the | ||
| time of purchase the exemption certificate form described by | ||
| Subsection (c). | ||
| (c) The comptroller, in coordination with the Texas | ||
| Education Agency, shall develop an exemption certificate form that | ||
| a teacher must complete and use to claim the exemption provided by | ||
| Subsection (b). The comptroller and the Texas Education Agency | ||
| shall make the form available on the comptroller's and agency's | ||
| Internet websites. | ||
| SECTION 2. Not later than December 31, 2019, the | ||
| comptroller of public accounts and the Texas Education Agency shall | ||
| post on the comptroller's and agency's Internet websites the | ||
| exemption certificate form as required by Section 151.3272, Tax | ||
| Code, as added by this Act. | ||
| SECTION 3. The changes in law made by this Act do not affect | ||
| tax liability accruing before the effective date of this Act. That | ||
| liability continues in effect as if this Act had not been enacted, | ||
| and the former law is continued in effect for the collection of | ||
| taxes due and for civil and criminal enforcement of the liability | ||
| for those taxes. | ||
| SECTION 4. This Act takes effect September 1, 2019. | ||
