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AN ACT
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relating to sales and use tax treatment of certain snack items. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.314, Tax Code, is amended by |
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amending Subsection (b) and adding Subsections (b-1) and (h) to |
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read as follows: |
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(b) "Food products" shall include, except as otherwise |
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provided herein, but shall not be limited to cereals and cereal |
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products; milk and milk products, including ice cream; |
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oleomargarine; meat and meat products; poultry and poultry |
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products; fish and fish products; eggs and egg products; vegetables |
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and vegetable products; fruit and fruit products; spices, |
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condiments, and salt; sugar and sugar products; coffee and coffee |
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substitutes; tea; cocoa products; snack items; or any combination |
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of the above. |
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(b-1) For purposes of this section, "snack items" includes: |
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(1) breakfast bars, granola bars, nutrition bars, |
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sports bars, protein bars, or yogurt bars, unless labeled and |
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marketed as candy; |
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(2) snack mix or trail mix; |
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(3) nuts, unless candy-coated; |
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(4) popcorn; and |
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(5) chips, crackers, or hard pretzels. |
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(h) The exemption provided by Subsection (a) does not apply |
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to a snack item if the item is sold through a vending machine or is |
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sold in individual-sized portions. For purposes of this |
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subsection, an individual-sized portion is a portion that: |
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(1) is labeled as having not more than one serving; or |
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(2) contains less than 2.5 ounces, if the package does |
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not specify the number of servings. |
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SECTION 2. 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 3. This Act takes effect September 1, 2013. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 1151 passed the Senate on |
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April 30, 2013, by the following vote: Yeas 25, Nays 6. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 1151 passed the House on |
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May 17, 2013, by the following vote: Yeas 134, Nays 0, two |
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present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |