HB 3484

84(R) - 2015
House Ways & Means
House Ways & Means

Vote Recommendation

  • Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral


Dennis Bonnen

Bill Caption

Relating to the application of sales and use taxes to certain food items.

Fiscal Notes

A fiscal note dated May 22, 2015 anticipates no fiscal implication to the State or to units of local government.

Bill Analysis

House Bill 3629 would amend Section 151.314 of the Tax Code relating to food and food products to redefine "snack items." It would exclude pine nuts and candy-coated nuts, and add pork rinds, corn nuts, sunflower or pumpkin seeds, ice cream, sherbet, or frozen yogurt, ice pops, juice pops, sorbet, or other  frozen fruit items containing not more than 50 percent fruit juice by volume.

The bill would add to the list of food not exempted from the sales tax food prepared or sold ready for consumption by delis. It would also add that if a grocery store or convenience store contains a type of location listed in Subdivision 151.314 (c-2)(1), such as a restaurant, lunch counter,cafeteria, or deli, the store would be considered a like place of business, but only in relation to items sold at that location.

Vote Recommendation Notes

The aim of House Bill 3484 is to clarify whether certain items sold in grocery stores and convenience stores are taxable under the sales and use tax.

The bill also clarifies a situation in which a grocery or convenience store includes a restaurant, cafeteria, or deli, to allow that only that portion of the store is treated as a restaurant, cafeteria or deli.

House Bill 3484 would only clarify the law, without impacting our Liberty Principles. We hence remain neutral on this bill.

The second chamber sponsor is Senator Juan "Chuy" Hinojosa.