By Allen                                              H.B. No. 2146
         76R5550 SMJ-F                           
                                A BILL TO BE ENTITLED
 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.