| 1 | 1 | | 88R13814 BEF-D |
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| 2 | 2 | | By: Turner H.B. No. 4310 |
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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 the taxable items exempt from sales and use taxes. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. ADDITIONAL FOOD EXEMPTED FROM SALES AND USE |
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| 10 | 10 | | TAXES. The exemption provided by Section 151.314, Tax Code, also |
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| 11 | 11 | | applies to any substance, whether in liquid, concentrated, solid, |
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| 12 | 12 | | frozen, dried, or dehydrated form, that is sold for ingestion or |
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| 13 | 13 | | chewing by humans and is consumed for its taste or nutritional |
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| 14 | 14 | | value. |
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| 15 | 15 | | SECTION 2. ADDITIONAL ITEMS ELIGIBLE FOR SALES TAX HOLIDAY. |
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| 16 | 16 | | The exemptions provided by Sections 151.326 and 151.327, Tax Code, |
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| 17 | 17 | | also apply to barrettes and similar accessories, alterations to |
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| 18 | 18 | | clothing, and briefcases, regardless of the sales price. |
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| 19 | 19 | | SECTION 3. ADDITIONAL SERVICES EXEMPTED FROM SALES AND USE |
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| 20 | 20 | | TAXES. The exemption provided by Section 151.353, Tax Code, also |
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| 21 | 21 | | applies to the preparation of documents in admiralty and chancery |
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| 22 | 22 | | cases. |
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| 23 | 23 | | SECTION 4. EFFECTIVE DATE. This Act takes effect October 1, |
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| 24 | 24 | | 2023. |
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