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FISCAL NOTE
House Bill 51
Committee: Ways and Means Education Sponsor: Representative Margie Wilcox
Analyst: Tiffany Weaver Date: 02/06/2024
House Bill 51 as introduced would decrease sales and use tax receipts to the Education Trust
Fund by an estimated $3.1 million annually by exempting the gross proceeds of the sale of
hearing instruments from sales and use tax.
This bill would also decrease receipts to local governments by an undetermined amount
dependent on the cost of hearing instruments sold within the locality and the applicable local tax
rate.