85R6439 TJB-D
By: Guillen H.B. No. 1164
A BILL TO BE ENTITLED
AN ACT
relating to the application of the sales and use tax to the lease or
rental to a caterer of certain tangible personal property.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.006, Tax Code, is amended by adding
Subsection (e) to read as follows:
(e) A sale for resale includes the lease or rental of
reusable tangible personal property to a caterer if the caterer
uses the property in a sale of a taxable item. In this subsection,
"caterer" means a person engaged in the business of preparing and
serving meals, drinks, or other food products at locations
designated by customers.
SECTION 2. The changes in law made by this Act do 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 immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2017.