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A BILL TO BE ENTITLED
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AN ACT
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relating to the exemption from sales and use taxes for certain snack |
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items. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.314(h), Tax Code, is amended to read |
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as follows: |
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(h) Notwithstanding Subsection (c-2)(1) or (f), the [The] |
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exemption provided by Subsection (a) applies [does not apply] to a |
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snack item that [if the item] is sold through a vending machine [or |
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is sold in individual-sized portions. For purposes of this |
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subsection, an individual-sized portion is a portion that: |
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[(1) is labeled as having not more than one serving; or |
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[(2) contains less than 2.5 ounces]. |
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SECTION 2. The changes in law made by this Act do not affect |
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tax liability accruing before the effective date of this Act. That |
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liability continues in effect as if this Act had not been enacted, |
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and the former law is continued in effect for the collection of |
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taxes due and for civil and criminal enforcement of the liability |
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for those taxes. |
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SECTION 3. This Act takes effect September 1, 2023. |