Bill > SB709

This bill creates a temporary sales and use tax exemption for textbooks purchased by university and college students in Texas during specific periods each year. The exemption applies to books written for educational purposes and can only be used by full-time or part-time students enrolled in state-accredited higher education institutions. The Texas Comptroller will designate two seven-day periods annually—one in January and one in August—when the tax exemption will be in effect, strategically timing these periods to align with when students are most likely to purchase textbooks. Students can prove their eligibility by presenting a valid student identification card, and the bill includes provisions for verifying student status for online purchases. The tax exemption will take effect on July 1, 2025, provided it receives a two-thirds vote in the Texas Legislature, or alternatively on October 1, 2025, if it does not meet the initial voting threshold. The bill does not retroactively affect taxes imposed before its effective date, ensuring continuity with existing tax regulations.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB709