1-1 AN ACT
1-2 relating to the application of the sales tax to certain items sold
1-3 through coin-operated vending machines.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 151.305(a), Tax Code, is amended to read
1-6 as follows:
1-7 (a) The following tangible personal property sold through a
1-8 coin-operated bulk vending machine for a total consideration of 50
1-9 [25] cents or less is exempt from the taxes imposed by this
1-10 chapter:
1-11 (1) food or candy, other than beverages;
1-12 (2) chewing gum; or
1-13 (3) toys and other items designed primarily to be used
1-14 or played with by children.
1-15 SECTION 2. (a) This Act takes effect on the first day of
1-16 the first calendar quarter beginning on or after the earliest date
1-17 that it may take effect under Section 39, Article III, Texas
1-18 Constitution.
1-19 (b) The change in law made by this Act does not affect taxes
1-20 imposed before the effective date of this Act, and the law in
1-21 effect before the effective date of this Act is continued in effect
1-22 for the purposes of the liability for and collection of those
1-23 taxes.
1-24 SECTION 3. The importance of this legislation and the
2-1 crowded condition of the calendars in both houses create an
2-2 emergency and an imperative public necessity that the
2-3 constitutional rule requiring bills to be read on three several
2-4 days in each house be suspended, and this rule is hereby suspended,
2-5 and that this Act take effect and be in force according to its
2-6 terms, and it is so enacted.
_______________________________ _______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 2146 was passed by the House on May
4, 1999, by the following vote: Yeas 144, Nays 0, 2 present, not
voting.
_______________________________
Chief Clerk of the House
I certify that H.B. No. 2146 was passed by the Senate on May
26, 1999, by the following vote: Yeas 30, Nays 0.
_______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor