HBA-JRA H.B. 2146 76(R)BILL ANALYSIS


Office of House Bill AnalysisH.B. 2146
By: Allen
Ways & Means
7/22/1999
Enrolled



BACKGROUND AND PURPOSE 

Prior to the 76th Legislature, food, candy, chewing gum, and toys and other
items designed primarily to be used or played with by children that are
sold through coin-operated bulk vending machines for less than 25 cents
were exempt from sales, excise, and use tax.  H.B. 2146 increases the limit
on this exemption to 50 cents. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 151.305(a), Tax Code, to exempt food and candy,
other than beverages; chewing gum; and toys and other items designed
primarily to be used or played with by children that are sold through a
coin-operated bulk vending machine for 50, rather than 25, cents or less
from sales, excise, and use tax. 

SECTION 2.  Provides that this Act takes effect on the first day of the
first calendar quarter beginning on or after 90 days after adjournment.
Makes application of this Act prospective. 

SECTION 3.  Emergency clause.