HB 2362

AN ACT relating to an exemption from sales and use taxes for educational

House Bill • Garcia, Josey | Ward Johnson

Filed

Bill introduced by legislator

Committee

Hearing

Passed Cmte

Calendar

Passed

Sent

Enrolled

Governor

Signed

Filed

Bill introduced by legislator

In Committee

Hearing Scheduled

Passed Committee

Floor Calendar

Passed Chamber

Sent to Other Chamber

Passed Both Chambers

Sent to Governor

Signed into Law

89th Regular Session

Jan 14, 2025 - Jun 2, 2025 • Session ended

Awaiting Committee Assignment

Bill filed, pending referral to House committee

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What This Bill Does

Creates a sales tax exemption for teachers employed at public schools and charter schools when purchasing educational materials. Teachers can buy up to $500 worth of school supplies, books, learning tools, and technology items for educational purposes without paying sales tax, provided they complete and sign an exemption certificate at the time of purchase. The exemption will take effect on January 1, 2026, and requires the Comptroller and Texas Education Agency to develop and make available the necessary exemption form.

Subject Areas

Taxation--Sales Education--Primary & Secondary--Teachers COMPTROLLER OF PUBLIC ACCOUNTS EDUCATION AGENCY, TEXAS

Bill Text

relating to an exemption from sales and use taxes for educational
materials purchased by a teacher.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  Effective January 1, 2026, Subchapter H, Chapter
151, Tax Code, is amended by adding Section 151.3272 to read as
Sec. 151.3272.  EDUCATIONAL MATERIALS PURCHASED BY TEACHER.
(a)  In this section, "educational material" means a taxable item
used for an educational purpose.  The term includes:
(1)  if used primarily for an educational purpose:
(A)  a school supply as that term is defined by
(B)  a book or other similar learning tool;
(2)  if used exclusively for an educational purpose or
a purpose related to employment as a teacher, an item of technology;
(3)  if used exclusively for an educational purpose in
the classroom, any other item used as a learning tool.
(b)  The sale or storage, use, or other consumption of an
educational material is exempted from the taxes imposed by this
(1)  the educational material is purchased by a teacher
employed at a public school or open-enrollment charter school; and
(2)  the teacher completes, signs, and presents at the
time of purchase the exemption certificate form described by
(c)  The comptroller, in coordination with the Texas
Education Agency, shall develop an exemption certificate form that
a teacher must complete and use to claim the exemption provided by
Subsection (b).  The comptroller and the Texas Education Agency
shall make the form available on the comptroller's and agency's
Internet websites.  The exemption certificate must include a
requirement that a teacher completing the form describe the
educational purpose of an educational material described by
Subsection (a)(3) for which the teacher seeks an exemption.
(d)  A teacher may purchase not more than $500 of educational
materials described by Subsection (a)(3) in a calendar year using
the exemption under Subsection (b).
SECTION 2.  Not later than December 31, 2025, the
comptroller of public accounts and the Texas Education Agency shall
post on the comptroller's and agency's Internet websites the
exemption certificate form as required by Section 151.3272, Tax
SECTION 3.  The changes in law made by this Act do not affect
tax liability accruing before the effective date of this Act.  That
liability continues in effect as if this Act had not been enacted,
and the former law is continued in effect for the collection of
taxes due and for civil and criminal enforcement of the liability
SECTION 4.  Except as otherwise provided by this Act, this
Act takes effect September 1, 2025.