HB1251 - Relating to an exemption from sales and use taxes for certain educational materials.

      By: Martinez Fischer H.B. No. 1251       A BILL TO BE ENTITLED   AN ACT   relating to an exemption from sales and use taxes for certain   educational materials.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 151.327, Tax Code, is amended by   amending Section 151.327, Subsection (a), and adding Subsection   (a)(3)to read as follows:          Sec. 151.327.  SCHOOL SUPPLIES , EDUCATIONAL MATERIALS, AND   SCHOOL BACKPACKS [ BEFORE START OF SCHOOL. ]  (a)  In this section:                (1)  "Backpack" means a messenger bag, book bag, or a   pack with straps that a person wears on the person's back, including   a backpack with wheels if the backpack can also be worn on the back.     The term does not include an item that is commonly considered   luggage, a briefcase, an athletic bag, a duffle bag, a gym bag, a   computer bag, a purse, or a framed backpack.                 (2)     "Educational materials" include tools necessary   for in-class learning, such as textbooks and school computers.   The   term does not include personal-use technology, such as laptops.                 (3)  [ (2) ]  "School supply" has the meaning assigned by   the Streamlined Sales and Use Tax Agreement adopted November 12,   2002, including all amendments made to the agreement on or before   December 14, 2006.          (a-1)  The sale or storage, use, or other consumption of a   school supply , educational material, or a school backpack is   exempted from the taxes imposed by this chapter if the school   supply , educational material, or backpack is purchased:                (1)  for use by a student in a public or private   elementary or secondary school or institute of higher education ;                 (2)     during the period described by Section   151.326(a)(2); and                 (2)  [ (3) ]  for a sales price of less than $100   concerning school supplies and textbooks and a sales price of less   than $175 concerning school computers .          (b)  A retailer is not required to obtain an exemption   certificate stating that school supplies , educational materials,   or school backpacks are purchased for use by students in a public or   private elementary or secondary school or institute of higher   education unless the school supplies , educational materials, or   backpacks are purchased in a quantity that indicates that the   school supplies , educational materials, or backpacks are not   purchased for use by students in a public or private elementary or   secondary school or institute of higher education.          SECTION 2.  This Act takes effect September 1, 2025.