| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 86R5388 BEF-D | |
| 2 | 2 | By: Raymond H.B. No. 1083 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to an exemption from the sales tax for certain beer or ale | |
| 8 | 8 | sold on July 4. | |
| 9 | 9 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 10 | 10 | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | |
| 11 | 11 | by adding Section 151.3155 to read as follows: | |
| 12 | 12 | Sec. 151.3155. BEER OR ALE ON JULY 4. The sale of beer or | |
| 13 | 13 | ale is exempted from the taxes imposed by this chapter if: | |
| 14 | 14 | (1) the sale takes place on July 4; and | |
| 15 | 15 | (2) the seller holds a wine and beer retailer's | |
| 16 | 16 | off-premise permit under Chapter 26, Alcoholic Beverage Code. | |
| 17 | 17 | SECTION 2. The change in law made by this Act does not | |
| 18 | 18 | affect tax liability accruing before the effective date of this | |
| 19 | 19 | Act. That liability continues in effect as if this Act had not been | |
| 20 | 20 | enacted, and the former law is continued in effect for the | |
| 21 | 21 | collection of taxes due and for civil and criminal enforcement of | |
| 22 | 22 | the liability for those taxes. | |
| 23 | 23 | SECTION 3. This Act takes effect immediately if it receives | |
| 24 | 24 | a vote of two-thirds of all the members elected to each house, as | |
| 25 | 25 | provided by Section 39, Article III, Texas Constitution. If this | |
| 26 | 26 | Act does not receive the vote necessary for immediate effect, this | |
| 27 | 27 | Act takes effect September 1, 2019. |