88R13799 SRA-D
By: Turner H.B. No. 4312
A BILL TO BE ENTITLED
AN ACT
relating to the exemption from sales and use taxes for certain snack
items.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.314(h), Tax Code, is amended to read
as follows:
(h) Notwithstanding Subsection (c-2)(1) or (f), the [The]
exemption provided by Subsection (a) applies [does not apply] to a
snack item that [if the item] is sold through a vending machine [or
is sold in individual-sized portions. For purposes of this
subsection, an individual-sized portion is a portion that:
[(1) is labeled as having not more than one serving; or
[(2) contains less than 2.5 ounces].
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 September 1, 2023.