Bill Text: TX HB2504 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to sales and use tax treatment of certain snack items; eliminating a tax exemption.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2013-05-07 - Comm. report sent to Local & Consent Calendar [HB2504 Detail]
Download: Texas-2013-HB2504-Introduced.html
| 83R7630 ADM-F | ||
| By: Bohac | H.B. No. 2504 | |
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| relating to sales and use tax treatment of certain snack items; | ||
| eliminating a tax exemption. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 151.314, Tax Code, is amended by | ||
| amending Subsection (b) and adding Subsections (b-1) and (h) to | ||
| read as follows: | ||
| (b) "Food products" shall include, except as otherwise | ||
| provided herein, but shall not be limited to cereals and cereal | ||
| products; milk and milk products, including ice cream; | ||
| oleomargarine; meat and meat products; poultry and poultry | ||
| products; fish and fish products; eggs and egg products; | ||
| vegetables and vegetable products; fruit and fruit products; | ||
| spices, condiments, and salt; sugar and sugar products; coffee and | ||
| coffee substitutes; tea; cocoa products; snack items; or any | ||
| combination of the above. | ||
| (b-1) For purposes of this section, "snack items" includes: | ||
| (1) breakfast bars, granola bars, nutrition bars, | ||
| sports bars, protein bars, or yogurt bars, unless labeled and | ||
| marketed as candy; | ||
| (2) snack mix or trail mix; | ||
| (3) nuts, unless candy-coated; | ||
| (4) popcorn; and | ||
| (5) chips, crackers, or pretzels. | ||
| (h) The exemption provided by Subsection (a) does not apply | ||
| to a snack item described by Subsection (b-1)(5) if the item 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 three ounces, if the package | ||
| does not specify the number of servings. | ||
| SECTION 2. The change in law made by this Act does 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, 2013. | ||
