Bill Text: TX HB1083 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Relating to an exemption from the sales tax for certain beer or ale sold on July 4.
Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: (Introduced - Dead) 2019-05-01 - Left pending in committee [HB1083 Detail]
Download: Texas-2019-HB1083-Introduced.html
86R5388 BEF-D | ||
By: Raymond | H.B. No. 1083 |
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relating to an exemption from the sales tax for certain beer or ale | ||
sold on July 4. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | ||
by adding Section 151.3155 to read as follows: | ||
Sec. 151.3155. BEER OR ALE ON JULY 4. The sale of beer or | ||
ale is exempted from the taxes imposed by this chapter if: | ||
(1) the sale takes place on July 4; and | ||
(2) the seller holds a wine and beer retailer's | ||
off-premise permit under Chapter 26, Alcoholic Beverage Code. | ||
SECTION 2. The change in law made by this Act does not | ||
affect tax liability accruing before the effective date of this | ||
Act. That liability continues in effect as if this Act had not been | ||
enacted, and the former law is continued in effect for the | ||
collection of taxes due and for civil and criminal enforcement of | ||
the liability for those taxes. | ||
SECTION 3. This Act takes effect immediately if it receives | ||
a vote of two-thirds of all the members elected to each house, as | ||
provided by Section 39, Article III, Texas Constitution. If this | ||
Act does not receive the vote necessary for immediate effect, this | ||
Act takes effect September 1, 2019. |