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.