Texas HB2362 exempts sales and use taxes for educational materials purchased by teachers.

HB2362 amends the Texas Tax Code to exempt sales and use taxes for educational materials purchased by teachers. This exemption applies to school supplies, books, technology, and other learning tools used for educational purposes. To claim the exemption, teachers must complete and present an exemption certificate form developed by the comptroller and the Texas Education Agency. The comptroller and the agency must post this form on their websites by December 31, 2025. The exemption is effective January 1, 2026, and does not affect tax liability accruing before the effective date.

Texas HB2362 exempts sales and use taxes for educational materials purchased by teachers.

HB2362 amends the Texas Tax Code to exempt sales and use taxes for educational materials purchased by teachers. This exemption applies to school supplies, books, technology, and other learning tools used for educational purposes. To claim the exemption, teachers must complete and present an exemption certificate form developed by the comptroller and the Texas Education Agency. The comptroller and the agency must post this form on their websites by December 31, 2025. The exemption is effective January 1, 2026, and does not affect tax liability accruing before the effective date.