Relating to exempting textbooks purchased, used, or consumed by university and college students from sales and use taxes for limited periods.

SB 709 exempts textbooks purchased by Texas university and college students from state sales and use taxes during two specific 7-day periods each year (in January and August). The exemption applies only to books designed for educational purposes, purchased by enrolled students at Texas institutions accredited by recognized agencies. The comptroller will designate the exact dates each year based on academic calendars, and students must show valid ID to claim the exemption. This policy directly affects students buying required course materials during these limited windows, reducing their immediate textbook costs.