By: Lozano H.B. No. 766       A BILL TO BE ENTITLED   AN ACT   relating to exempting textbooks for university and college courses   from the sales tax.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.   Subchapter H, Chapter 151, Tax Code, is amended   by adding Section 151.3211 to read as follows:          Sec. 151.3211.  TEXTBOOKS FOR UNIVERSITY AND COLLEGE   COURSES. (a) The sale of a book is exempted from the taxes imposed   by this chapter if the book is:                (1)  written, designed, and produced for educational,   instructional, or pedagogical purposes;                (2)  bought by a full-time or part-time student   enrolled at an institution of higher education as defined by   Section 61.003, Education Code, or a private or independent college   or university that is located in this state and that is accredited   by a recognized accrediting agency under Section 61.003, Education   Code; and                (3)  required for a course at the institution of higher   education or the private or independent college or university.          (b)  A person may establish that the person is a full-time or   part-time student by presenting a valid student identification   card.          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, 2011, 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, 2011.