LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION April 29, 2011 TO: Honorable Mike Hamilton, Chair, House Committee on Licensing & Administrative Procedures FROM: John S O'Brien, Director, Legislative Budget Board IN RE:SB799 by Nelson (Relating to the definition of "first sale" for purposes of the taxes imposed on certain liquor. ), As Engrossed No significant fiscal implication to the State is anticipated. The bill would amend the Alcoholic Beverage Code to exclude the holder of a winery permit from remitting the wine excise tax when wine is sold to another holder of a winery permit or to the holder of a wholesaler's permit. The Comptroller of Public Accounts and the Alcoholic and Beverage Commission anticipate no fiscal implication to the State from the bill. Local Government Impact No fiscal implication to units of local government is anticipated. Source Agencies:304 Comptroller of Public Accounts, 458 Alcoholic Beverage Commission LBB Staff: JOB, AG, GG, DAR
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION
April 29, 2011
TO: Honorable Mike Hamilton, Chair, House Committee on Licensing & Administrative Procedures FROM: John S O'Brien, Director, Legislative Budget Board IN RE:SB799 by Nelson (Relating to the definition of "first sale" for purposes of the taxes imposed on certain liquor. ), As Engrossed
TO: Honorable Mike Hamilton, Chair, House Committee on Licensing & Administrative Procedures
FROM: John S O'Brien, Director, Legislative Budget Board
IN RE: SB799 by Nelson (Relating to the definition of "first sale" for purposes of the taxes imposed on certain liquor. ), As Engrossed
Honorable Mike Hamilton, Chair, House Committee on Licensing & Administrative Procedures
Honorable Mike Hamilton, Chair, House Committee on Licensing & Administrative Procedures
John S O'Brien, Director, Legislative Budget Board
John S O'Brien, Director, Legislative Budget Board
SB799 by Nelson (Relating to the definition of "first sale" for purposes of the taxes imposed on certain liquor. ), As Engrossed
SB799 by Nelson (Relating to the definition of "first sale" for purposes of the taxes imposed on certain liquor. ), As Engrossed
No significant fiscal implication to the State is anticipated.
No significant fiscal implication to the State is anticipated.
The bill would amend the Alcoholic Beverage Code to exclude the holder of a winery permit from remitting the wine excise tax when wine is sold to another holder of a winery permit or to the holder of a wholesaler's permit. The Comptroller of Public Accounts and the Alcoholic and Beverage Commission anticipate no fiscal implication to the State from the bill.
The bill would amend the Alcoholic Beverage Code to exclude the holder of a winery permit from remitting the wine excise tax when wine is sold to another holder of a winery permit or to the holder of a wholesaler's permit. The Comptroller of Public Accounts and the Alcoholic and Beverage Commission anticipate no fiscal implication to the State from the bill.
Local Government Impact
No fiscal implication to units of local government is anticipated.
Source Agencies: 304 Comptroller of Public Accounts, 458 Alcoholic Beverage Commission
304 Comptroller of Public Accounts, 458 Alcoholic Beverage Commission
LBB Staff: JOB, AG, GG, DAR
JOB, AG, GG, DAR