TX SB709

Exempts textbooks written, designed, and produced for educational, instructional, or pedagogical purposes from state sales and use taxes during designated tax-free periods

Applies to full-time or part-time students enrolled at Texas institutions of higher education or accredited private/independent colleges and universities

Requires the comptroller to designate two 7-consecutive-day exemption periods each year—one in January and one in August—timed to coincide with peak textbook purchasing based on academic calendars

Students must present a valid student identification card to qualify for the exemption; the comptroller will establish rules for verifying student status for online purchases

Takes effect July 1, 2025, with a two-thirds legislative vote, or October 1, 2025, otherwise