| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the application of the sales and use tax to the sale of |
|
|
certain food products sold at school 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 during an event sponsored or sanctioned by a |
|
|
school district at a concession stand operated by a temporary or |
|
|
permanent school employee or a volunteer, but only if the proceeds |
|
|
from the sales benefit the district. |
|
|
SECTION 2. The change in law made by this Act does not |
|
|
affect tax liability accruing before the effective date of this |
|
|
Act. That liability continues in effect as if this Act had not been |
|
|
enacted, and the former law is continued in effect for the |
|
|
collection of taxes due and for civil and criminal enforcement of |
|
|
the liability for those taxes. |
|
|
SECTION 3. This Act takes effect September 1, 2009. |