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.
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