HB 3486
AN ACT relating to a reduction in the amount of sales and use tax
89th Regular Session
Jan 14, 2025 - Jun 2, 2025 • Session ended
Awaiting Committee Assignment
Bill filed, pending referral to House committee
Committee
Not yet assigned
Fiscal Note
Not available
What This Bill Does
Provides a sales tax deduction for food service establishments that purchase Texas farm-raised oysters, allowing them to deduct $5 for every 100 oysters purchased during a quarter or month. The legislation applies specifically to restaurants and food service establishments that buy and prepare locally cultivated oysters, aiming to support Texas oyster farmers by reducing the tax burden on businesses that source oysters from within the state. Restaurants can offset their tax liability by the specified amount, with the comptroller having the authority to verify these deductions and establish implementation rules.
Subject Areas
Bill Text
relating to a reduction in the amount of sales and use tax collections that the owners of restaurants that purchase Texas farm-raised oysters are required to remit to the comptroller of BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Subchapter I, Chapter 151, Tax Code, is amended by adding Section 151.4245 to read as follows: Sec. 151.4245. DISCOUNT FOR CERTAIN TAXPAYERS PURCHASING TEXAS FARM-RAISED OYSTERS. (a) In this section: (1) "Food service establishment" has the meaning assigned by Section 437.001, Health and Safety Code. (2) "Texas farm-raised oyster" means an oyster cultivated in the waters of this state in accordance with all applicable state and federal regulations. (b) A taxpayer may deduct and withhold from the taxpayer's tax liability for a quarter or month in which a payment is made the amount determined under Subsection (c) if the taxpayer owns a food service establishment and purchases Texas farm-raised oysters to be prepared and served at the establishment. (c) A taxpayer may deduct and withhold from the taxpayer's tax liability for a quarter or month for each food service establishment for which a permit has been issued to the taxpayer under this chapter the amount equal to $5 for every 100 Texas farm-raised oysters purchased for preparation and service at the food service establishment during the quarter or month, as (d) The comptroller may require a taxpayer to provide any information the comptroller determines is reasonably necessary to determine the accuracy of the amount deducted and withheld by the (e) The comptroller may adopt rules necessary to implement 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 SECTION 3. This Act takes effect October 1, 2025.
Bill History
Bill filed: AN ACT relating to a reduction in the amount of sales and use tax
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