83R14781 CJC-F
By: Raymond, Hilderbran, Taylor, Deshotel, H.J.R. No. 74
Branch, et al.
Substitute the following for H.J.R. No. 74:
By: Button C.S.H.J.R. No. 74
A JOINT RESOLUTION
proposing a constitutional amendment prohibiting the taxation of
the sale or use of certain food and medicine.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Article VIII, Texas Constitution, is amended by
adding Section 28 to read as follows:
Sec. 28. (a) The legislature may not enact a general law
that would impose a state tax on the sale or use of:
(1) a food product for human consumption that was not
subject to taxation under Chapter 151, Tax Code, on January 1, 2013;
or
(2) a medicine that was not subject to taxation under
Chapter 151, Tax Code, on January 1, 2013.
(b) This section may not be construed in a manner that would
result in prohibiting the state from entering into an interstate
agreement to simplify the administration and collection of the
state's sales and use tax.
SECTION 2. The following temporary provision is added to
the Texas Constitution:
TEMPORARY PROVISION. (a) This temporary provision applies
to the constitutional amendment proposed by the 83rd Legislature,
Regular Session, 2013, prohibiting the taxation of the sale or use
of certain food and medicine and expires December 31, 2015.
(b) If the 83rd Legislature, during the regular or a special
session, enacts a general law prohibited by Section 28, Article
VIII, of this constitution, the portion of the general law that
violates that section expires January 1, 2015.
SECTION 3. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 5, 2013.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment prohibiting the
imposition of a tax on the sale or use of certain food and
medicine."