| 1 | 1 | | 86R628 GRM-D |
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| 2 | 2 | | By: Raymond H.J.R. No. 17 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A JOINT RESOLUTION |
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| 6 | 6 | | proposing a constitutional amendment prohibiting the taxation of |
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| 7 | 7 | | the sale or use of certain prescription medicine. |
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| 8 | 8 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Article VIII, Texas Constitution, is amended by |
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| 10 | 10 | | adding Section 26 to read as follows: |
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| 11 | 11 | | Sec. 26. (a) The legislature may not enact a general law |
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| 12 | 12 | | that would impose a state tax on the sale or use of a prescription |
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| 13 | 13 | | medicine that was not subject to taxation under Chapter 151, Tax |
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| 14 | 14 | | Code, on January 1, 2019. |
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| 15 | 15 | | (b) This section does not prohibit the legislature from |
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| 16 | 16 | | imposing a tax on the sale or use of marijuana. |
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| 17 | 17 | | SECTION 2. The following temporary provision is added to |
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| 18 | 18 | | the Texas Constitution: |
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| 19 | 19 | | TEMPORARY PROVISION. (a) This temporary provision applies |
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| 20 | 20 | | to the constitutional amendment proposed by the 86th Legislature, |
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| 21 | 21 | | Regular Session, 2019, prohibiting the taxation of the sale or use |
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| 22 | 22 | | of certain prescription medicine. |
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| 23 | 23 | | (b) This temporary provision expires December 31, 2021. |
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| 24 | 24 | | (c) If the 86th Legislature, during the regular or a special |
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| 25 | 25 | | session, enacts a general law prohibited by Section 26, Article |
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| 26 | 26 | | VIII, of this constitution, the portion of the general law that |
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| 27 | 27 | | violates that section expires January 1, 2021. |
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| 28 | 28 | | SECTION 3. This proposed constitutional amendment shall be |
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| 29 | 29 | | submitted to the voters at an election to be held November 5, 2019. |
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| 30 | 30 | | The ballot shall be printed to permit voting for or against the |
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| 31 | 31 | | proposition: "The constitutional amendment prohibiting the |
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| 32 | 32 | | taxation of the sale or use of certain prescription medicine." |
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