Bill Text: TX HB1164 | 2017-2018 | 85th Legislature | Introduced
Bill Title: Relating to the application of the sales and use tax to the lease or rental to a caterer of certain tangible personal property.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2017-05-03 - Left pending in committee [HB1164 Detail]
Download: Texas-2017-HB1164-Introduced.html
85R6439 TJB-D | ||
By: Guillen | H.B. No. 1164 |
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relating to the application of the sales and use tax to the lease or | ||
rental to a caterer of certain tangible personal property. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 151.006, Tax Code, is amended by adding | ||
Subsection (e) to read as follows: | ||
(e) A sale for resale includes the lease or rental of | ||
reusable tangible personal property to a caterer if the caterer | ||
uses the property in a sale of a taxable item. In this subsection, | ||
"caterer" means a person engaged in the business of preparing and | ||
serving meals, drinks, or other food products at locations | ||
designated by customers. | ||
SECTION 2. The changes in law made by this Act do 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, 2017. |