H.B. No. 697
AN ACT
relating to a sales and use tax exemption for certain items sold by
school booster clubs and support organizations; authorizing a sales
and use tax exemption.
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, booster club or other school
support 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 an
elementary or secondary school or school district at a concession
stand operated by a booster club or other school support
organization formed to support the school or school district, but
only if the proceeds from the sales benefit the school or school
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, 2013.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 697 was passed by the House on May 1,
2013, by the following vote: Yeas 141, Nays 2, 2 present, not
voting; and that the House concurred in Senate amendments to H.B.
No. 697 on May 24, 2013, by the following vote: Yeas 146, Nays 0, 2
present, not voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 697 was passed by the Senate, with
amendments, on May 22, 2013, by the following vote: Yeas 31, Nays
0.
______________________________
Secretary of the Senate
APPROVED: __________________
Date
__________________
Governor