| 1 | 1 | | 88R13799 SRA-D |
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| 2 | 2 | | By: Turner H.B. No. 4312 |
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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 exemption from sales and use taxes for certain snack |
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| 8 | 8 | | items. |
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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. Section 151.314(h), Tax Code, is amended to read |
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| 11 | 11 | | as follows: |
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| 12 | 12 | | (h) Notwithstanding Subsection (c-2)(1) or (f), the [The] |
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| 13 | 13 | | exemption provided by Subsection (a) applies [does not apply] to a |
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| 14 | 14 | | snack item that [if the item] is sold through a vending machine [or |
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| 15 | 15 | | is sold in individual-sized portions. For purposes of this |
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| 16 | 16 | | subsection, an individual-sized portion is a portion that: |
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| 17 | 17 | | [(1) is labeled as having not more than one serving; or |
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| 18 | 18 | | [(2) contains less than 2.5 ounces]. |
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| 19 | 19 | | SECTION 2. The changes in law made by this Act do not affect |
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| 20 | 20 | | tax liability accruing before the effective date of this Act. That |
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| 21 | 21 | | liability continues in effect as if this Act had not been enacted, |
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| 22 | 22 | | and the former law is continued in effect for the collection of |
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| 23 | 23 | | taxes due and for civil and criminal enforcement of the liability |
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| 24 | 24 | | for those taxes. |
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| 25 | 25 | | SECTION 3. This Act takes effect September 1, 2023. |
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