| 1 | 1 | | 81R1801 CBH-D |
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| 2 | 2 | | By: Smith of Tarrant H.B. No. 150 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the application of the sales and use tax to the sale of |
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| 8 | 8 | | certain food products sold at school events. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 151.314(d), Tax Code, is amended to read |
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| 11 | 11 | | as follows: |
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| 12 | 12 | | (d) Food products, meals, soft drinks, and candy for human |
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| 13 | 13 | | consumption are exempted from the taxes imposed by this chapter if: |
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| 14 | 14 | | (1) served by a public or private school, school |
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| 15 | 15 | | district, student organization, or parent-teacher association |
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| 16 | 16 | | under an agreement with the proper school authorities in an |
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| 17 | 17 | | elementary or secondary school during the regular school day or by a |
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| 18 | 18 | | parent-teacher association during a fund-raising sale the proceeds |
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| 19 | 19 | | of which do not benefit an individual; |
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| 20 | 20 | | (2) sold by a church or at a function of a church; |
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| 21 | 21 | | (3) served to a patient or inmate of a hospital or |
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| 22 | 22 | | other institution licensed by the state for the care of humans; [or] |
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| 23 | 23 | | (4) served to a permanent resident of a retirement |
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| 24 | 24 | | facility which provides permanent housing and residence to |
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| 25 | 25 | | individuals, a majority of whom are 60 years or older; or |
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| 26 | 26 | | (5) sold during an event sponsored or sanctioned by a |
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| 27 | 27 | | school district at a concession stand operated by a temporary or |
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| 28 | 28 | | permanent school employee or a volunteer, but only if the proceeds |
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| 29 | 29 | | from the sales benefit the district. |
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| 30 | 30 | | SECTION 2. The change in law made by this Act does not |
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| 31 | 31 | | affect tax liability accruing before the effective date of this |
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| 32 | 32 | | Act. That liability continues in effect as if this Act had not been |
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| 33 | 33 | | enacted, and the former law is continued in effect for the |
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| 34 | 34 | | collection of taxes due and for civil and criminal enforcement of |
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| 35 | 35 | | the liability for those taxes. |
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| 36 | 36 | | SECTION 3. This Act takes effect September 1, 2009. |
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