Texas – Exemption for Certain Snack Items

SALT Report 2580 – The Texas State Legislature amended the sales and use tax exemption for food products to include certain snack items. Under the provisions of Senate Bill 1151 exempt snack items include the following:

  • Breakfast bars, granola bars, nutrition bars, sports bars, protein bars, or yogurt bars, unless they are labeled and marketed as candy,
  • Snack mix or trail mix,
  • Nuts, unless candy-coated,
  • Popcorn, and
  • Chips, crackers, or hard pretzels

However, the exemption for snack items does not apply if the items are sold through a vending machine or they are sold in individual-sized portions. For purposes of the exemption an individual-sized portion is a portion that:

  • Is labeled as having not more than one serving, or
  • Contains less than 2.5 ounces, if the package does not specify the number of servings

The exemption for snack items is effective September 1, 2013.

For Further Information

Texas State Legislature – Senate Bill 1151, Laws 2013