HBA-JRA H.B. 2146 76(R) BILL ANALYSIS Office of House Bill AnalysisH.B. 2146 By: Allen Ways & Means 3/31/1999 Introduced BACKGROUND AND PURPOSE Currently, 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 are 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.