LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 84TH LEGISLATIVE REGULAR SESSION May 19, 2015 TO: Honorable Jane Nelson, Chair, Senate Committee on Finance FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB3484 by Bonnen, Dennis (Relating to the application of sales and use taxes to certain food items; adding a provision subject to a criminal penalty.), As Engrossed No fiscal implication to the State is anticipated. The bill would amend Section 151.314, Tax Code, in relation to sales and use taxation of certain food items. The definition of "snack items" would be amended to exclude pine nuts and include pork rinds, corn nuts, sunflower and pumpkin seeds, ice cream, sherbet, frozen yogurt, ice pops, juice pops, and certain other frozen fruit items. Snack items when sold in individual-sized portions are subject to tax. The bill would also provide that taxation of food items from ingredients mixed or combined by the seller for sales as a single item applies regardless of where the preparation occurs. The bill would also provide than when a grocery store or convenience store contains a type of location like a restaurant, lunch counter, cafeteria, or deli, the store is considered a like place of business in relation to items sold at that location.The bill would codify current administrative practice and consequently would have no fiscal implications. The bill would take effect September 1, 2015. Local Government Impact No fiscal implication to units of local government is anticipated. Source Agencies:304 Comptroller of Public Accounts LBB Staff: UP, KK
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 84TH LEGISLATIVE REGULAR SESSION
May 19, 2015
TO: Honorable Jane Nelson, Chair, Senate Committee on Finance FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB3484 by Bonnen, Dennis (Relating to the application of sales and use taxes to certain food items; adding a provision subject to a criminal penalty.), As Engrossed
TO: Honorable Jane Nelson, Chair, Senate Committee on Finance
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: HB3484 by Bonnen, Dennis (Relating to the application of sales and use taxes to certain food items; adding a provision subject to a criminal penalty.), As Engrossed
Honorable Jane Nelson, Chair, Senate Committee on Finance
Honorable Jane Nelson, Chair, Senate Committee on Finance
Ursula Parks, Director, Legislative Budget Board
Ursula Parks, Director, Legislative Budget Board
HB3484 by Bonnen, Dennis (Relating to the application of sales and use taxes to certain food items; adding a provision subject to a criminal penalty.), As Engrossed
HB3484 by Bonnen, Dennis (Relating to the application of sales and use taxes to certain food items; adding a provision subject to a criminal penalty.), As Engrossed
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would amend Section 151.314, Tax Code, in relation to sales and use taxation of certain food items. The definition of "snack items" would be amended to exclude pine nuts and include pork rinds, corn nuts, sunflower and pumpkin seeds, ice cream, sherbet, frozen yogurt, ice pops, juice pops, and certain other frozen fruit items. Snack items when sold in individual-sized portions are subject to tax. The bill would also provide that taxation of food items from ingredients mixed or combined by the seller for sales as a single item applies regardless of where the preparation occurs. The bill would also provide than when a grocery store or convenience store contains a type of location like a restaurant, lunch counter, cafeteria, or deli, the store is considered a like place of business in relation to items sold at that location.The bill would codify current administrative practice and consequently would have no fiscal implications. The bill would take effect September 1, 2015.
Local Government Impact
No fiscal implication to units of local government is anticipated.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: UP, KK
UP, KK