H.B. No. 1801
 
 
 
 
AN ACT
  relating to exemptions from the sales tax for a limited period for
  certain backpacks and school supplies specified by the Streamlined
  Sales and Use Tax Agreement.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 151.327, Tax Code, is amended to read as
  follows:
         Sec. 151.327.  SCHOOL SUPPLIES AND SCHOOL BACKPACKS BEFORE
  START OF SCHOOL. (a) In this section:
               (1)  "Backpack" means a messenger bag, book bag, or a
  pack with straps that a person wears on the person's back, including
  a backpack with wheels if the backpack can also be worn on the back.
  The term does not include an item that is commonly considered
  luggage, a briefcase, an athletic bag, a duffle bag, a gym bag, a
  computer bag, a purse, or a framed backpack.
               (2)  "School supply" has the meaning assigned by the
  Streamlined Sales and Use Tax Agreement adopted November 12, 2002,
  including all amendments made to the agreement on or before
  December 14, 2006.
         (a-1)  The sale or storage, use, or other consumption of a
  school supply or a school backpack is exempted from the taxes
  imposed by this chapter if the school supply or backpack is
  purchased:
               (1)  for use by a student in a public or private
  elementary or secondary school;
               (2)  during the period described by Section
  151.326(a)(2); and
               (3)  for a sales price of less than $100.
         (b)  A retailer is not required to obtain an exemption
  certificate stating that school supplies or school backpacks are
  purchased for use by students in a public or private elementary or
  secondary school unless the school supplies or backpacks are
  purchased in a quantity that indicates that the school supplies or
  backpacks are not purchased for use by students in a public or
  private elementary or secondary school.
         SECTION 2.  The change in law made by this Act does not
  affect taxes imposed before the effective date of this Act, and the
  law in effect before the effective date of this Act is continued in
  effect for purposes of the liability for and collection of those
  taxes.
         SECTION 3.  This Act takes effect July 1, 2009, if it
  receives a vote of two-thirds of all the members elected to each
  house, as provided by Section 39, Article III, Texas Constitution.
  If this Act does not receive the vote necessary for effect on that
  date, this Act takes effect October 1, 2009.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 1801 was passed by the House on May
  13, 2009, by the following vote:  Yeas 143, Nays 0, 1 present, not
  voting; that the House refused to concur in Senate amendments to
  H.B. No. 1801 on May 29, 2009, and requested the appointment of a
  conference committee to consider the differences between the two
  houses; and that the House adopted the conference committee report
  on H.B. No. 1801 on May 31, 2009, by the following vote:  Yeas 141,
  Nays 0, 1 present, not voting.
 
  ______________________________
  Chief Clerk of the House   
 
         I certify that H.B. No. 1801 was passed by the Senate, with
  amendments, on May 25, 2009, by the following vote:  Yeas 31, Nays
  0; at the request of the House, the Senate appointed a conference
  committee to consider the differences between the two houses; and
  that the Senate adopted the conference committee report on H.B. No.
  1801 on May 31, 2009, by the following vote:  Yeas 31, Nays 0.
 
  ______________________________
  Secretary of the Senate   
  APPROVED: __________________
                  Date       
   
           __________________
                Governor