Bill Text: TX HB4310 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to the taxable items exempt from sales and use taxes.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2023-03-21 - Referred to Ways & Means [HB4310 Detail]
Download: Texas-2023-HB4310-Introduced.html
| 88R13814 BEF-D | ||
| By: Turner | H.B. No. 4310 | |
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| relating to the taxable items exempt from sales and use taxes. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. ADDITIONAL FOOD EXEMPTED FROM SALES AND USE | ||
| TAXES. The exemption provided by Section 151.314, Tax Code, also | ||
| applies to any substance, whether in liquid, concentrated, solid, | ||
| frozen, dried, or dehydrated form, that is sold for ingestion or | ||
| chewing by humans and is consumed for its taste or nutritional | ||
| value. | ||
| SECTION 2. ADDITIONAL ITEMS ELIGIBLE FOR SALES TAX HOLIDAY. | ||
| The exemptions provided by Sections 151.326 and 151.327, Tax Code, | ||
| also apply to barrettes and similar accessories, alterations to | ||
| clothing, and briefcases, regardless of the sales price. | ||
| SECTION 3. ADDITIONAL SERVICES EXEMPTED FROM SALES AND USE | ||
| TAXES. The exemption provided by Section 151.353, Tax Code, also | ||
| applies to the preparation of documents in admiralty and chancery | ||
| cases. | ||
| SECTION 4. EFFECTIVE DATE. This Act takes effect October 1, | ||
| 2023. | ||
