USE TX-RET OCC TX-FOOD PCKGING
Synopsis of Bill as introduced:
Amends the Use Tax Act and the Retailers' Occupation Tax Act.
Provides that the sale of nonreusable tangible personal property used
in delivering, packaging, or consuming food to persons operating a
restaurant, cafeteria, or drive-in and transferred by the restaurant,
cafeteria, or drive-in to customers in the ordinary course of business
as part of the sale of food, food products, and beverages is not a
sale at retail but is a sale for resale for purposes of the Acts.
SENATE AMENDMENT NO. 1.
Deletes changes in the bill as introduced and provides that
nonreusable tangible personal property that is used by persons engaged
in the business of operating a restaurant, cafeteria, or drive-in is a
sale for resale when it is transferred to customers in the ordinary
course of business as part of the sale of food or beverages and is
used to deliver, package, or consume food or beverages.
FISCAL NOTE, ENGROSSED (Dept. of Revenue)
The fiscal impact on SB 618, as engrossed is indeterminable.
Last action on Bill: SESSION SINE DIE
Last action date: 99-01-12
Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 0 SENATE - 1
END OF INQUIRY
Full Text Bill Status