| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the taxable items exempt from sales and use taxes. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. ADDITIONAL FOOD EXEMPTED FROM SALES AND USE |
|
|
TAXES. The exemption provided by Section 151.314, Tax Code, also |
|
|
applies to any substance, whether in liquid, concentrated, solid, |
|
|
frozen, dried, or dehydrated form, that is sold for ingestion or |
|
|
chewing by humans and is consumed for its taste or nutritional |
|
|
value. |
|
|
SECTION 2. ADDITIONAL ITEMS ELIGIBLE FOR SALES TAX HOLIDAY. |
|
|
The exemptions provided by Sections 151.326 and 151.327, Tax Code, |
|
|
also apply to barrettes and similar accessories, alterations to |
|
|
clothing, and briefcases, regardless of the sales price. |
|
|
SECTION 3. ADDITIONAL SERVICES EXEMPTED FROM SALES AND USE |
|
|
TAXES. The exemption provided by Section 151.353, Tax Code, also |
|
|
applies to the preparation of documents in admiralty and chancery |
|
|
cases. |
|
|
SECTION 4. EFFECTIVE DATE. This Act takes effect October 1, |
|
|
2023. |