S.B. No. 1151
  relating to sales and use tax treatment of certain snack items.
         SECTION 1.  Section 151.314, Tax Code, is amended by
  amending Subsection (b) and adding Subsections (b-1) and (h) to
  read as follows:
         (b)  "Food products" shall include, except as otherwise
  provided herein, but shall not be limited to cereals and cereal
  products; milk and milk products, including ice cream;
  oleomargarine; meat and meat products; poultry and poultry
  products; fish and fish products; eggs and egg products; vegetables
  and vegetable products; fruit and fruit products; spices,
  condiments, and salt; sugar and sugar products; coffee and coffee
  substitutes; tea; cocoa products; snack items; or any combination
  of the above.
         (b-1)  For purposes of this section, "snack items" includes:
               (1)  breakfast bars, granola bars, nutrition bars,
  sports bars, protein bars, or yogurt bars, unless labeled and
  marketed as candy;
               (2)  snack mix or trail mix;
               (3)  nuts, unless candy-coated;
               (4)  popcorn; and
               (5)  chips, crackers, or hard pretzels.
         (h)  The exemption provided by Subsection (a) does not apply
  to a snack item if the item is sold through a vending machine or is
  sold in individual-sized portions.  For purposes of this
  subsection, an individual-sized portion is a portion that:
               (1)  is labeled as having not more than one serving; or
               (2)  contains less than 2.5 ounces, if the package does
  not specify the number of servings.
         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 September 1, 2013.
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
         I hereby certify that S.B. No. 1151 passed the Senate on
  April 30, 2013, by the following vote:  Yeas 25, Nays 6.
  Secretary of the Senate    
         I hereby certify that S.B. No. 1151 passed the House on
  May 17, 2013, by the following vote:  Yeas 134, Nays 0, two
  present not voting.
  Chief Clerk of the House