LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION March 28, 2011 TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means FROM: John S O'Brien, Director, Legislative Budget Board IN RE:HB379 by Guillen (Relating to exemptions from the sales tax for clothing, footwear, and certain other items for a limited period.), As Introduced No fiscal implication to the State is anticipated. The bill would amend Chapter 151 of the Tax Code, regarding the sales and use tax, to provide that the period during which certain items of clothing, footwear, backpacks and school supplies are exempt from sales tax begins on the Friday before the eighth day preceding the earliest date on which any school district, other than a school district operating a year-round system, could begins instruction for the school year. Current law prescribes that the tax exempt period begin on the third Friday in August. The bill would provide for the possibility of a tax exempt period on a different weekend in August than prescribed under current law, but would not change the duration of the tax exempt period or the items eligible for the temporary exemption and thus would have no fiscal impact. Local Government Impact No 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
March 28, 2011
TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means FROM: John S O'Brien, Director, Legislative Budget Board IN RE:HB379 by Guillen (Relating to exemptions from the sales tax for clothing, footwear, and certain other items for a limited period.), As Introduced
TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
FROM: John S O'Brien, Director, Legislative Budget Board
IN RE: HB379 by Guillen (Relating to exemptions from the sales tax for clothing, footwear, and certain other items for a limited period.), As Introduced
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
HB379 by Guillen (Relating to exemptions from the sales tax for clothing, footwear, and certain other items for a limited period.), As Introduced
HB379 by Guillen (Relating to exemptions from the sales tax for clothing, footwear, and certain other items for a limited period.), As Introduced
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would amend Chapter 151 of the Tax Code, regarding the sales and use tax, to provide that the period during which certain items of clothing, footwear, backpacks and school supplies are exempt from sales tax begins on the Friday before the eighth day preceding the earliest date on which any school district, other than a school district operating a year-round system, could begins instruction for the school year. Current law prescribes that the tax exempt period begin on the third Friday in August. The bill would provide for the possibility of a tax exempt period on a different weekend in August than prescribed under current law, but would not change the duration of the tax exempt period or the items eligible for the temporary exemption and thus would have no fiscal impact.
The bill would amend Chapter 151 of the Tax Code, regarding the sales and use tax, to provide that the period during which certain items of clothing, footwear, backpacks and school supplies are exempt from sales tax begins on the Friday before the eighth day preceding the earliest date on which any school district, other than a school district operating a year-round system, could begins instruction for the school year. Current law prescribes that the tax exempt period begin on the third Friday in August.
The bill would provide for the possibility of a tax exempt period on a different weekend in August than prescribed under current law, but would not change the duration of the tax exempt period or the items eligible for the temporary exemption and thus would have no fiscal impact.
Local Government Impact
No 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