Bill
HB 4054
85(R) - 2017
House Ways & Means
House Ways & Means
Taxation
Vote Recommendation
Neutral
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Neutral
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Neutral
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Neutral
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Neutral
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Neutral
Author(s)
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
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