HBA-MPA H.B. 179 76(R) BILL ANALYSIS Office of House Bill AnalysisH.B. 179 By: Cuellar Ways & Means 2/9/1999 Introduced BACKGROUND AND PURPOSE Current state law does not exempt college textbooks from the imposition of the sales tax. H.B. 179 exempts textbooks from sales tax, when they are purchased by a full-time or part-time student who presents a valid student identification card. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that this bill does not expressly delegate any additional rulemaking authority to a state officer, department, agency, or institution. SECTION BY SECTION ANALYSIS SECTION 1. Amends Subchapter H, Chapter 151, Tax Code, by adding Section 151.3211, as follows: Sec. 151.3211. TEXTBOOKS FOR UNIVERSITY AND COLLEGE COURSES. Exempts from sales tax books that are produced for educational purposes, bought by a full-time or part-time student at an accredited college or university in this state, and which are required for a course at such an institution. Provides that a person may prove student status by presenting a valid student identification card. SECTION 2. Provides that this Act takes effect on the first day of the first calendar quarter on or after the day it would take effect under the Texas Constitution. Makes application of this Act prospective. SECTION 3. Emergency clause.