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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 lease or |
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rental to a caterer of certain tangible personal property. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.006, Tax Code, is amended by adding |
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Subsection (e) to read as follows: |
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(e) A sale for resale includes the lease or rental of |
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reusable tangible personal property to a caterer if the caterer |
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uses the property in a sale of a taxable item. In this subsection, |
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"caterer" means a person engaged in the business of preparing and |
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serving meals, drinks, or other food products at locations |
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designated by customers. |
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SECTION 2. The changes in law made by this Act do not affect |
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tax liability accruing before the effective date of this Act. That |
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liability continues in effect as if this Act had not been enacted, |
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and the former law is continued in effect for the collection of |
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taxes due and for civil and criminal enforcement of the liability |
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for those taxes. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2017. |