Texas Tax Code
§ 151.314 — FOOD AND FOOD PRODUCTS
TX § 151.314Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. H. EXEMPTIONS
Statute text
View on source(a)Food products for human consumption are exempted from the taxes imposed by this chapter.
(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" means:
(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, but not including pine nuts or candy-coated nuts;
(4)popcorn;
…
Legislative history
Acts 2013, 83rd Leg., R.S., Ch. 774 (S.B. 1151), Sec. 1, eff. September 1, 2013. Acts 2013, 83rd Leg., R.S., Ch. 873 (H.B. 697), Sec. 1, eff. September 1, 2013. Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905), Sec. 21, eff. September 1, 2015. Acts 2017, 85th Leg., R.S., Ch. 379 (H.B. 4054), Sec. 1, eff. September 1, 2017.