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A BILL TO BE ENTITLED
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AN ACT
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relating to a sales and use tax exemption for certain items sold by |
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school booster clubs and support organizations; authorizing a sales |
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and use tax exemption. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.314(d), Tax Code, is amended to read |
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as follows: |
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(d) Food products, meals, soft drinks, and candy for human |
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consumption are exempted from the taxes imposed by this chapter if: |
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(1) served by a public or private school, school |
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district, student organization, booster club or other school |
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support organization, or parent-teacher association under an |
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agreement with the proper school authorities in an elementary or |
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secondary school during the regular school day or by a |
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parent-teacher association during a fund-raising sale the proceeds |
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of which do not benefit an individual; |
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(2) sold by a church or at a function of a church; |
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(3) served to a patient or inmate of a hospital or |
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other institution licensed by the state for the care of humans; [or] |
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(4) served to a permanent resident of a retirement |
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facility which provides permanent housing and residence to |
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individuals, a majority of whom are 60 years or older; or |
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(5) sold during an event sponsored or sanctioned by an |
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elementary or secondary school or school district at a concession |
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stand operated by a booster club or other school support |
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organization formed to support the school or school district, but |
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only if the proceeds from the sales benefit the school or school |
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district. |
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SECTION 2. Subchapter H, Chapter 151, Tax Code, is amended |
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by adding Section 151.3261 to read as follows: |
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Sec. 151.3261. SCHOOL SPIRIT MERCHANDISE. (a) In this |
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section, "school spirit merchandise" means tangible personal |
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property intended to be worn or displayed as a show of support for |
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an elementary or secondary school or school district. |
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(b) School spirit merchandise sold by a booster club or |
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other school support organization formed to support an elementary |
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or secondary school or school district is exempted from the taxes |
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imposed by this chapter if the proceeds from the sales benefit the |
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school or school district and the merchandise is: |
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(1) sold under an agreement with the proper school |
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authorities in an elementary or secondary school during the regular |
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school day; or |
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(2) sold during an event sponsored or sanctioned by an |
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elementary or secondary school or school district at a stand |
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operated by the booster club or other school support organization. |
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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 September 1, 2013. |
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