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A JOINT RESOLUTION
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proposing a constitutional amendment prohibiting the taxation of |
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the sale or use of certain food and medicine. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Article VIII, Texas Constitution, is amended by |
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adding Section 28 to read as follows: |
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Sec. 28. (a) The legislature may not enact a general law |
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that would impose a state tax on the sale or use of: |
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(1) a food product for human consumption that was not |
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subject to taxation under Chapter 151, Tax Code, on January 1, 2013; |
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or |
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(2) a medicine that was not subject to taxation under |
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Chapter 151, Tax Code, on January 1, 2013. |
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(b) This section may not be construed in a manner that would |
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result in prohibiting the state from entering into an interstate |
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agreement to simplify the administration and collection of the |
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state's sales and use tax. |
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SECTION 2. The following temporary provision is added to |
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the Texas Constitution: |
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TEMPORARY PROVISION. (a) This temporary provision applies |
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to the constitutional amendment proposed by the 83rd Legislature, |
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Regular Session, 2013, prohibiting the taxation of the sale or use |
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of certain food and medicine and expires December 31, 2015. |
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(b) If the 83rd Legislature, during the regular or a special |
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session, enacts a general law prohibited by Section 28, Article |
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VIII, of this constitution, the portion of the general law that |
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violates that section expires January 1, 2015. |
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SECTION 3. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 5, 2013. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment prohibiting the |
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imposition of a tax on the sale or use of certain food and |
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medicine." |