1-1 By: Allen (Senate Sponsor - Harris) H.B. No. 2146
1-2 (In the Senate - Received from the House May 5, 1999;
1-3 May 6, 1999, read first time and referred to Committee on Finance;
1-4 May 13, 1999, reported favorably by the following vote: Yeas 10,
1-5 Nays 0; May 13, 1999, sent to printer.)
1-6 A BILL TO BE ENTITLED
1-7 AN ACT
1-8 relating to the application of the sales tax to certain items sold
1-9 through coin-operated vending machines.
1-10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11 SECTION 1. Section 151.305(a), Tax Code, is amended to read
1-12 as follows:
1-13 (a) The following tangible personal property sold through a
1-14 coin-operated bulk vending machine for a total consideration of 50
1-15 [25] cents or less is exempt from the taxes imposed by this
1-16 chapter:
1-17 (1) food or candy, other than beverages;
1-18 (2) chewing gum; or
1-19 (3) toys and other items designed primarily to be used
1-20 or played with by children.
1-21 SECTION 2. (a) This Act takes effect on the first day of
1-22 the first calendar quarter beginning on or after the earliest date
1-23 that it may take effect under Section 39, Article III, Texas
1-24 Constitution.
1-25 (b) The change in law made by this Act does not affect taxes
1-26 imposed before the effective date of this Act, and the law in
1-27 effect before the effective date of this Act is continued in effect
1-28 for the purposes of the liability for and collection of those
1-29 taxes.
1-30 SECTION 3. The importance of this legislation and the
1-31 crowded condition of the calendars in both houses create an
1-32 emergency and an imperative public necessity that the
1-33 constitutional rule requiring bills to be read on three several
1-34 days in each house be suspended, and this rule is hereby suspended,
1-35 and that this Act take effect and be in force according to its
1-36 terms, and it is so enacted.
1-37 * * * * *