Texas 2015 - 84th Regular

Texas House Bill HB3484 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	By: Bonnen of Brazoria (Senate Sponsor - Hinojosa) H.B. No. 3484
2	2	(In the Senate - Received from the House May 18, 2015;
3	3	May 18, 2015, read first time and referred to Committee on Finance;
4	4	May 22, 2015, reported adversely, with favorable Committee
5	5	Substitute by the following vote: Yeas 11, Nays 1, one present not
6	6	voting; May 22, 2015, sent to printer.)
7	7	Click here to see the committee vote
8	8	COMMITTEE SUBSTITUTE FOR H.B. No. 3484 By: Hinojosa
9	9
10	10
11	11	A BILL TO BE ENTITLED
12	12	AN ACT
13	13	relating to the application of sales and use taxes to certain food
14	14	items.
15	15	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
16	16	SECTION 1. Section 151.314, Tax Code, is amended by
17	17	amending Subsections (b-1), (c-2), and (h) and adding Subsection
18	18	(c-4) to read as follows:
19	19	(b-1) For purposes of this section, "snack items" means
20	20	[includes]:
21	21	(1) breakfast bars, granola bars, nutrition bars,
22	22	sports bars, protein bars, or yogurt bars, unless labeled and
23	23	marketed as candy;
24	24	(2) snack mix or trail mix;
25	25	(3) nuts, but not including pine nuts or [unless]
26	26	candy-coated nuts;
27	27	(4) popcorn; [and]
28	28	(5) chips, crackers, [or] hard pretzels, pork rinds,
29	29	or corn nuts;
30	30	(6) sunflower seeds or pumpkin seeds;
31	31	(7) ice cream, sherbet, or frozen yogurt; and
32	32	(8) ice pops, juice pops, sorbet, or other frozen
33	33	fruit items containing not more than 50 percent fruit juice by
34	34	volume.
35	35	(c-2) The exemption provided by Subsection (a) does not
36	36	include the following prepared food:
37	37	(1) food, food products, and drinks, including meals,
38	38	milk and milk products, fruit and fruit products, sandwiches,
39	39	salads, processed meats and seafoods, vegetable juice, and ice
40	40	cream in cones or small cups, served, prepared, or sold ready for
41	41	immediate consumption [in or] by restaurants, lunch counters,
42	42	cafeterias, delis, vending machines, hotels, or like places of
43	43	business or sold ready for immediate consumption from pushcarts,
44	44	motor vehicles, or any other form of vehicle;
45	45	(2) food sold in a heated state or heated by the
46	46	seller; or
47	47	(3) two or more food ingredients mixed or combined by
48	48	the seller for sale as a single item, including items that are sold
49	49	in an unheated state by weight or volume as a single item, but not
50	50	including food that is only cut, repackaged, or pasteurized by the
51	51	seller.
52	52	(c-4) For purposes of Subdivision (c-2)(1), if a grocery
53	53	store or convenience store contains a type of location listed in
54	54	that subdivision, the store is considered a like place of business
55	55	for purposes of that subdivision, but only in relation to items sold
56	56	at that location.
57	57	(h) The exemption provided by Subsection (a) does not apply
58	58	to a snack item if the item is sold through a vending machine or is
59	59	sold in individual-sized portions. For purposes of this
60	60	subsection, an individual-sized portion is a portion that:
61	61	(1) is labeled as having not more than one serving; or
62	62	(2) contains less than 2.5 ounces[, if the package
63	63	does not specify the number of servings].
64	64	SECTION 2. The change in law made by this Act does not
65	65	affect tax liability accruing before the effective date of this
66	66	Act. That liability continues in effect as if this Act had not been
67	67	enacted, and the former law is continued in effect for the
68	68	collection of taxes due and for civil and criminal enforcement of
69	69	the liability for those taxes.
70	70	SECTION 3. This Act takes effect September 1, 2015.
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