LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION April 27, 2011 TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means FROM: John S O'Brien, Director, Legislative Budget Board IN RE:HB2810 by Miller, Sid (relating to an exemption from the sales and use tax for tangible personal property incorporated into or attached to certain agricultural structures.), Committee Report 1st House, Substituted No significant fiscal implication to the State is anticipated. The bill would amend Section 151.316(a) of the Tax Code relating to exemptions of agricultural items from sales and use taxes. The bill would add a new Subdivision (13) to exempt from sales and use tax tangible personal property incorporated into or attached to a dairy free stall barn, a dairy structure used solely for maternity purposes, or a commodity structure used as batch plants to measure, mix and process finished feed for dairy cows, if the structure is located on a commercial dairy farm and is used exclusively for the production of milk. The proposed amendment is consistent with current administrative practice, and therefore would have no significant fiscal implications. This bill would take effect September 1, 2011. Local Government Impact No significant fiscal implication to units of local government is anticipated. Source Agencies:304 Comptroller of Public Accounts LBB Staff: JOB, KK, SD
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION
April 27, 2011
TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means FROM: John S O'Brien, Director, Legislative Budget Board IN RE:HB2810 by Miller, Sid (relating to an exemption from the sales and use tax for tangible personal property incorporated into or attached to certain agricultural structures.), Committee Report 1st House, Substituted
TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
FROM: John S O'Brien, Director, Legislative Budget Board
IN RE: HB2810 by Miller, Sid (relating to an exemption from the sales and use tax for tangible personal property incorporated into or attached to certain agricultural structures.), Committee Report 1st House, Substituted
Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
John S O'Brien, Director, Legislative Budget Board
John S O'Brien, Director, Legislative Budget Board
HB2810 by Miller, Sid (relating to an exemption from the sales and use tax for tangible personal property incorporated into or attached to certain agricultural structures.), Committee Report 1st House, Substituted
HB2810 by Miller, Sid (relating to an exemption from the sales and use tax for tangible personal property incorporated into or attached to certain agricultural structures.), Committee Report 1st House, Substituted
No significant fiscal implication to the State is anticipated.
No significant fiscal implication to the State is anticipated.
The bill would amend Section 151.316(a) of the Tax Code relating to exemptions of agricultural items from sales and use taxes. The bill would add a new Subdivision (13) to exempt from sales and use tax tangible personal property incorporated into or attached to a dairy free stall barn, a dairy structure used solely for maternity purposes, or a commodity structure used as batch plants to measure, mix and process finished feed for dairy cows, if the structure is located on a commercial dairy farm and is used exclusively for the production of milk. The proposed amendment is consistent with current administrative practice, and therefore would have no significant fiscal implications. This bill would take effect September 1, 2011.
The bill would amend Section 151.316(a) of the Tax Code relating to exemptions of agricultural items from sales and use taxes. The bill would add a new Subdivision (13) to exempt from sales and use tax tangible personal property incorporated into or attached to a dairy free stall barn, a dairy structure used solely for maternity purposes, or a commodity structure used as batch plants to measure, mix and process finished feed for dairy cows, if the structure is located on a commercial dairy farm and is used exclusively for the production of milk.
The proposed amendment is consistent with current administrative practice, and therefore would have no significant fiscal implications. This bill would take effect September 1, 2011.
Local Government Impact
No significant fiscal implication to units of local government is anticipated.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: JOB, KK, SD
JOB, KK, SD