Bill Text: TX HB902 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to a sales and use tax exemption for books and magazines purchased, used, or consumed by university and college students.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2013-02-19 - Referred to Ways & Means [HB902 Detail]
Download: Texas-2013-HB902-Introduced.html
83R5796 TJB-D | ||
By: Gonzales | H.B. No. 902 |
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relating to a sales and use tax exemption for books and magazines | ||
purchased, used, or consumed by university and college students. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | ||
by adding Section 151.3214 to read as follows: | ||
Sec. 151.3214. BOOKS AND MAGAZINES PURCHASED, USED, OR | ||
CONSUMED BY UNIVERSITY AND COLLEGE STUDENTS. (a) In this section, | ||
"magazine" has the meaning assigned by Section 151.320(b), and | ||
includes a periodical. | ||
(b) The sale, use, or consumption of a book or magazine is | ||
exempted from the taxes imposed by this chapter if the book or | ||
magazine is: | ||
(1) written, designed, and produced for educational, | ||
instructional, or pedagogical purposes; and | ||
(2) 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. | ||
(c) 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. |