BILL ANALYSIS H.B. 462 By: Alvarado (Whitmire) Criminal Justice 4-28-95 Senate Committee Report (Unamended) BACKGROUND Currently, inmates are excluded from having to pay sales tax on soft drinks, candy, and other taxable food items at prison commissaries. PURPOSE As proposed, H.B. 462 removes an exemption regarding the application of the sales and use tax to certain products sold to inmates. RULEMAKING AUTHORITY It is the committee's opinion that this bill does not grant any additional rulemaking authority to a state officer, institution, or agency. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 151.314, Tax Code, by adding Subsection (g) to provide that an exemption provided by Subsection (d)(3) does not apply to food products, meals, soft drinks, and candy for human consumption sold to a person confined in a correctional facility operated under the authority or jurisdiction of or under contract with this state or a political subdivision of the state. SECTION 2. Effective date: October 1, 1995. SECTION 3. Emergency clause.