HB 4054

85(R) - 2017
House Ways & Means
House Ways & Means

Vote Recommendation

  • Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral


Jim Murphy

Bill Caption

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

Fiscal Notes

No significant fiscal implication to the State is anticipated.

Bill Analysis

Under current law, certain food items do not qualify for sales and use tax exemption, including food sold in a heated state or heated by the seller. HB 4054 would qualify bakery items heated by the consumer or seller for tax exemption.

Vote Recommendation Notes

While we are opposed to the implementation of tax exemptions as they allow the state to pick winners and losers and distort the free market, given the fact that this merely treats heated foods the same as other foods with respect to tax exempt status we remain neutral on HB 4054.

Organizations Supporting

Texas Retailers Association