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By:  Smith of Tarrant                                             H.B. No. 390



A BILL TO BE ENTITLED

AN ACT

relating to an exemption from the sales and use tax for food sold 
during certain athletic events.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 151.314(d), Tax Code, is amended to read 
as follows:     
	(d)  Food products, meals, soft drinks, and candy for human 
consumption are exempted from the taxes imposed by this chapter if:
		(1)  served by a public or private school, school 
district, student organization, or parent-teacher association 
under an agreement with the proper school authorities in an 
elementary or secondary school during the regular school day or by a 
parent-teacher association during a fund-raising sale the proceeds 
of which do not benefit an individual;
		(2)  sold by a church or at a function of a church;                           
		(3)  served to a patient or inmate of a hospital or 
other institution licensed by the state for the care of humans; [or]
		(4)  served to a permanent resident of a retirement 
facility which provides permanent housing and residence to 
individuals, a majority of whom are 60 years or older; or
		(5)  sold by a concession stand operated by a temporary 
or permanent school district employee at an athletic event 
sponsored or sanctioned by the school district.
	SECTION 2.  This Act takes effect immediately if it receives 
a vote of two-thirds of all the members elected to each house, as 
provided by Section 39, Article III, Texas Constitution.  If this 
Act does not receive the vote necessary for immediate effect, this 
Act takes effect September 1, 2005.