HBA-MPM H.B. 528 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 528
By: Hinojosa
Ways & Means
3/2/1999
Introduced



BACKGROUND AND PURPOSE 

Currently, college textbooks are not exempt from taxation.  H.B. 528 amends
the Tax Code to exempt a college textbook from taxation, provided it is
purchased by a full-time or part-time student enrolled at an institution of
higher education in Texas.  This bill provides that a student may present a
valid student identification card to establish enrollment status. 

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 the
sale of a book from the taxes imposed by this chapter, if the book is
written, designed, and produced for educational, instructional, or
pedagogical purposes; bought by a full-time or part-time student enrolled
at an institution of higher education as defined by Section 61.003,
Education Code (Definitions), or a private or independent college or
university located in Texas that is accredited by an accrediting agency
under Section 61.003, Education Code; and required for a course at the
institution of higher education or the private or independent college or
university.  Provides that a person may establish full-time or part-time
student status by presenting a valid student identification card.   

SECTION 2.  Provides that this Act takes place the first day of the first
calendar quarter beginning on or after the date that it may take effect
under Section 39, Article III, Texas Constitution.  Makes application of
this Act prospective. 

SECTION 3.  Emergency clause.
            Effective date:  upon passage.