| 1 | 1 | | 87R583 BEF-D |
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| 2 | 2 | | By: Raymond H.B. No. 940 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to an exemption from the sales tax for certain malt |
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| 8 | 8 | | beverages sold on July 4. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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| 11 | 11 | | by adding Section 151.3155 to read as follows: |
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| 12 | 12 | | Sec. 151.3155. BEER OR ALE ON JULY 4. The sale of beer or |
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| 13 | 13 | | ale is exempted from the taxes imposed by this chapter if: |
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| 14 | 14 | | (1) the sale takes place on July 4; and |
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| 15 | 15 | | (2) the seller holds a wine and beer retailer's |
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| 16 | 16 | | off-premise permit under Chapter 26, Alcoholic Beverage Code. |
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| 17 | 17 | | SECTION 2. Effective September 1, 2021, Section 151.3155, |
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| 18 | 18 | | Tax Code, as added by this Act, is amended to read as follows: |
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| 19 | 19 | | Sec. 151.3155. MALT BEVERAGES [BEER OR ALE] ON JULY 4. The |
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| 20 | 20 | | sale of a malt beverage [beer or ale] is exempted from the taxes |
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| 21 | 21 | | imposed by this chapter if: |
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| 22 | 22 | | (1) the sale takes place on July 4; and |
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| 23 | 23 | | (2) the seller holds a wine and malt beverage [beer] |
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| 24 | 24 | | retailer's off-premise permit under Chapter 26, Alcoholic Beverage |
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| 25 | 25 | | Code. |
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| 26 | 26 | | SECTION 3. The change in law made by this Act does not |
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| 27 | 27 | | affect tax liability accruing before the effective date of this |
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| 28 | 28 | | Act. That liability continues in effect as if this Act had not been |
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| 29 | 29 | | enacted, and the former law is continued in effect for the |
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| 30 | 30 | | collection of taxes due and for civil and criminal enforcement of |
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| 31 | 31 | | the liability for those taxes. |
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| 32 | 32 | | SECTION 4. This Act takes effect immediately if it receives |
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| 33 | 33 | | a vote of two-thirds of all the members elected to each house, as |
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| 34 | 34 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 35 | 35 | | Act does not receive the vote necessary for immediate effect, this |
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| 36 | 36 | | Act takes effect September 1, 2021. |
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