81R1801 CBH-D
By: Smith of Tarrant H.B. No. 150
A BILL TO BE ENTITLED
AN ACT
relating to the application of the sales and use tax to the sale of
certain food products sold at school events.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.314(d), Tax Code, is amended to read
as follows:
(d) Food products, meals, soft drinks, and candy for human
consumption are exempted from the taxes imposed by this chapter if:
(1) served by a public or private school, school
district, student organization, or parent-teacher association
under an agreement with the proper school authorities in an
elementary or secondary school during the regular school day or by a
parent-teacher association during a fund-raising sale the proceeds
of which do not benefit an individual;
(2) sold by a church or at a function of a church;
(3) served to a patient or inmate of a hospital or
other institution licensed by the state for the care of humans; [or]
(4) served to a permanent resident of a retirement
facility which provides permanent housing and residence to
individuals, a majority of whom are 60 years or older; or
(5) sold during an event sponsored or sanctioned by a
school district at a concession stand operated by a temporary or
permanent school employee or a volunteer, but only if the proceeds
from the sales benefit the district.
SECTION 2. The change in law made by this Act does 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 for those taxes.
SECTION 3. This Act takes effect September 1, 2009.