Texas SB709 exempts textbooks from sales and use taxes for students during designated periods.

SB709 amends the Texas Tax Code to exempt textbooks from sales and use taxes for students enrolled in accredited institutions of higher education. The exemption applies to purchases made by full-time or part-time students during designated periods set by the comptroller. These periods are set for seven consecutive days in January and August each year. Students must present a valid student identification card to claim the exemption. The comptroller will establish rules for online purchases. The bill takes effect July 1, 2025, if approved by a two-thirds vote in both legislative houses.

Texas SB709 exempts textbooks from sales and use taxes for students during designated periods.

SB709 amends the Texas Tax Code to exempt textbooks from sales and use taxes for students enrolled in accredited institutions of higher education. The exemption applies to purchases made by full-time or part-time students during designated periods set by the comptroller. These periods are set for seven consecutive days in January and August each year. Students must present a valid student identification card to claim the exemption. The comptroller will establish rules for online purchases. The bill takes effect July 1, 2025, if approved by a two-thirds vote in both legislative houses.