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79S11095 EAM-D

By:  Edwards                                                      H.R. No. 307



R E S O L U T I O N
	WHEREAS, The laws of the State of Texas require consumers to 
pay a state sales tax on certain retail items at the time of 
purchase, while other items are exempt from such a tax; for example, 
most foods are exempt from the state sales tax, but certain prepared 
foods served or sold ready for immediate consumption are not; 
similarly, newspapers are tax-exempt, but magazines are not; and
	WHEREAS, Grocery and convenience stores typically sell both 
taxable and nontaxable items and must determine at the time of 
purchase which items are taxable and which are exempt; while most 
supermarkets have computerized cash register systems that can be 
programmed to differentiate between such items, many convenience 
stores rely on the knowledge of store employees regarding an item's 
taxability and may inadvertently charge a state sales tax on items 
that by law are not taxable; and
	WHEREAS, The taxation of nontaxable items is an unfair 
business practice that penalizes consumers, overcharging them 
because the store owners, managers, and employees have failed to 
ensure the accurate application of the state sales tax; and
	WHEREAS, Uncertainty on the part of store employees and 
consumers alike about the taxability of various items would be 
greatly reduced by publicly displaying in each store a list of items 
that are exempt from the state sales tax; such information has been 
compiled by the Texas comptroller of public accounts in the 
publication "What is Taxable at Grocery and Convenience Stores," 
available on the comptroller's Internet website; now, therefore, be 
it
	RESOLVED, That the House of Representatives of the 79th 
Legislature, 1st Called Session, hereby request the comptroller to 
notify convenience stores throughout the state of the availability 
of this publication along with the recommendation that each store 
publicly display the information it contains; and, be it further
	RESOLVED, That the chief clerk of the Texas House of 
Representatives forward an official copy of this resolution to the 
Texas comptroller of public accounts.