Exempts sales and use taxes for certain educational materials and school backpacks for students.

Texas HB1251 amends the Tax Code to exempt sales and use taxes for school supplies, educational materials, and school backpacks purchased for students in public or private elementary or secondary schools or institutes of higher education. The exemption applies if the items are bought for a sales price of less than $100 for school supplies and textbooks and less than $175 for school computers. A retailer is not required to obtain an exemption certificate for these purchases. The act takes effect September 1, 2025.

Exempts sales and use taxes for certain educational materials and school backpacks for students.

Texas HB1251 amends the Tax Code to exempt sales and use taxes for school supplies, educational materials, and school backpacks purchased for students in public or private elementary or secondary schools or institutes of higher education. The exemption applies if the items are bought for a sales price of less than $100 for school supplies and textbooks and less than $175 for school computers. A retailer is not required to obtain an exemption certificate for these purchases. The act takes effect September 1, 2025.