SB302 —

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

This bill amends 3 section(s) of the Texas statutes: Section 151.326(a), Tax Code, Section 151.327(a-1), Tax Code, Section 151.3271, Tax Code.

• Section 151.326(a), Tax Code

  $100 → $200

  amended

• Section 151.327(a-1), Tax Code

  $100 → $200

  amended

• Section 151.3271, Tax Code

  Sec. 151.3271. CERTAIN ELECTRONIC DEVICES FOR LIMITED PERIOD. (a) In this section: (1) "E-reader" means a mobile electronic device that is designed primarily for the purpose of reading digital electronic books and periodicals. (2) "Gaming console" means a computer or other electronic device designed primarily for the use of playing video games. (3) "Personal computer" means a laptop, desktop, tower computer system, or other personal computer that includes a central processing unit, random access memory, a storage device, a display monitor, and a keyboard. (4) "Smartphone" means a mobile telephone that performs many of the functions of a computer, is typically operated by use of a touchscreen, has Internet access capability, and has an operating system capable of running downloaded applications. (5) "Tablet computer" means a mobile computer designed for general personal computing purposes that is primarily operated by use of a touchscreen or stylus. (b) The sale or storage, use, or other consumption of an e-reader, personal computer, or tablet computer is exempted from the taxes imposed by this chapter if the e-reader, personal computer, or tablet computer: (1) is purchased during the period described by Section 151.326(a)(2); (2) has a sales price of less than $750; and (3) is not purchased over the Internet. (c) The exemption provided by this section does not apply to a gaming console or smartphone.

  added