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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from the sales tax for certain malt |
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beverages sold on July 4. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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by adding Section 151.3155 to read as follows: |
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Sec. 151.3155. BEER OR ALE ON JULY 4. The sale of beer or |
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ale is exempted from the taxes imposed by this chapter if: |
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(1) the sale takes place on July 4; and |
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(2) the seller holds a wine and beer retailer's |
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off-premise permit under Chapter 26, Alcoholic Beverage Code. |
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SECTION 2. Effective September 1, 2021, Section 151.3155, |
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Tax Code, as added by this Act, is amended to read as follows: |
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Sec. 151.3155. MALT BEVERAGES [BEER OR ALE] ON JULY 4. The |
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sale of a malt beverage [beer or ale] is exempted from the taxes |
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imposed by this chapter if: |
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(1) the sale takes place on July 4; and |
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(2) the seller holds a wine and malt beverage [beer] |
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retailer's off-premise permit under Chapter 26, Alcoholic Beverage |
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Code. |
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SECTION 3. 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 4. 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, 2021. |