73R4911 CBH-D
By Junell, Martin, McDonald H.B. No. 1002
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the application of the sales and use tax to food
1-3 products sold to prison inmates.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 151.314, Tax Code, is amended by adding
1-6 Subsection (g) to read as follows:
1-7 (g) The exemption provided by Subsection (d)(3) does not
1-8 apply to food products, meals, soft drinks, and candy for human
1-9 consumption sold to a person confined in a correctional facility
1-10 operated under the authority or jurisdiction of or under contract
1-11 with this state or a political subdivision of the state.
1-12 SECTION 2. This Act takes effect October 1, 1993.
1-13 SECTION 3. The importance of this legislation and the
1-14 crowded condition of the calendars in both houses create an
1-15 emergency and an imperative public necessity that the
1-16 constitutional rule requiring bills to be read on three several
1-17 days in each house be suspended, and this rule is hereby suspended.