HB2362 - Relating to an exemption from sales and use taxes for educational materials purchased by a teacher.

  89R7726 JBD-F     By: Garcia of Bexar H.B. No. 2362       A BILL TO BE ENTITLED   AN ACT   relating to an exemption from sales and use taxes for educational   materials purchased by a teacher.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Effective January 1, 2026, 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 for an educational purpose. The term includes:                 (1)  if used primarily for an educational purpose:                       (A)     a school supply as that term is defined by   Section 151.327; or                       (B)  a book or other similar learning tool;                 (2)     if used exclusively for an educational purpose or   a purpose related to employment as a teacher, an item of technology;   and                 (3)     if used exclusively for an educational purpose in   the classroom, any other item used as a learning tool.           (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.   The exemption certificate must include a   requirement that a teacher completing the form describe the   educational purpose of an educational material described by   Subsection (a)(3) for which the teacher seeks an exemption.           (d)     A teacher may purchase not more than $500 of educational   materials described by Subsection (a)(3) in a calendar year using   the exemption under Subsection (b).          SECTION 2.  Not later than December 31, 2025, 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.  Except as otherwise provided by this Act, this   Act takes effect September 1, 2025.