By Dutton H.B. No. 1273
76R5743 CBH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to a requirement that retail grocers post a sign listing
1-3 items that are exempt from the sales and use tax.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
1-6 by adding Section 151.3015 to read as follows:
1-7 Sec. 151.3015. REQUIREMENT FOR SIGN LISTING EXEMPTIONS.
1-8 (a) In this section, "retail grocer" has the meaning assigned by
1-9 Section 151.414.
1-10 (b) Each retail grocer shall post a sign in a location that
1-11 is conspicuous to all employees and customers that lists relevant
1-12 items that are exempt from the taxes imposed by this chapter.
1-13 (c) The comptroller by rule shall prescribe the design and
1-14 size of the sign and the relevant items that must be listed on the
1-15 sign. The comptroller shall determine which items are relevant for
1-16 listing based on whether the item is usually sold by retail
1-17 grocers.
1-18 (d) The comptroller shall review the sign each biennium to
1-19 determine if the listings require amendment.
1-20 (e) The comptroller shall provide the sign to retail grocers
1-21 at a reasonable charge.
1-22 SECTION 2. This Act takes effect September 1, 1999. Each
1-23 retail grocer shall post the sign required by Section 151.3015, Tax
1-24 Code, as added by this Act, not later than January 1, 2000.
2-1 SECTION 3. The importance of this legislation and the
2-2 crowded condition of the calendars in both houses create an
2-3 emergency and an imperative public necessity that the
2-4 constitutional rule requiring bills to be read on three several
2-5 days in each house be suspended, and this rule is hereby suspended.