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A BILL TO BE ENTITLED
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AN ACT
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relating to the application of the sales and use tax to the sale of |
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certain food products sold at schools. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.314(d), Tax Code, is amended to read |
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as follows: |
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(d) Food products, meals, soft drinks, and candy for human |
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consumption are exempted from the taxes imposed by this chapter if: |
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(1) served by a public or private school, school |
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district, student organization, or parent-teacher association |
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under an agreement with the proper school authorities in an |
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elementary or secondary school [during the regular school day] or |
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by a parent-teacher association during a fund-raising sale the |
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proceeds of which do not benefit an individual; |
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(2) sold by a church or at a function of a church; |
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(3) served to a patient or inmate of a hospital or |
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other institution licensed by the state for the care of humans; or |
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(4) served to a permanent resident of a retirement |
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facility which provides permanent housing and residence to |
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individuals, a majority of whom are 60 years or older. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect September 1, 2007. |