LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION Revision 1 April 16, 2013 TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB3169 by Bohac (Relating to the imposition of the sales and use tax on taxable items sold or provided under certain contracts.), As Introduced No significant fiscal implication to the State is anticipated. The bill would amend Section 151.0565 of the Tax Code, regarding the sales tax liability of a qualified destination management company. The bill would add a subsection defining which activities are considered as marketing a destination. The bill would be a clarification of existing law and therefore would have no significant impact on state sales and use tax revenue. The bill would take effect September 1, 2013. Local Government Impact No significant fiscal implication to units of local government is anticipated. Source Agencies: LBB Staff: UP, KK, SD
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION
Revision 1
April 16, 2013
Revision 1
Revision 1
TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB3169 by Bohac (Relating to the imposition of the sales and use tax on taxable items sold or provided under certain contracts.), As Introduced
TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: HB3169 by Bohac (Relating to the imposition of the sales and use tax on taxable items sold or provided under certain contracts.), As Introduced
Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
Ursula Parks, Director, Legislative Budget Board
Ursula Parks, Director, Legislative Budget Board
HB3169 by Bohac (Relating to the imposition of the sales and use tax on taxable items sold or provided under certain contracts.), As Introduced
HB3169 by Bohac (Relating to the imposition of the sales and use tax on taxable items sold or provided under certain contracts.), As Introduced
No significant fiscal implication to the State is anticipated.
No significant fiscal implication to the State is anticipated.
The bill would amend Section 151.0565 of the Tax Code, regarding the sales tax liability of a qualified destination management company. The bill would add a subsection defining which activities are considered as marketing a destination. The bill would be a clarification of existing law and therefore would have no significant impact on state sales and use tax revenue. The bill would take effect September 1, 2013.
The bill would amend Section 151.0565 of the Tax Code, regarding the sales tax liability of a qualified destination management company. The bill would add a subsection defining which activities are considered as marketing a destination.
The bill would be a clarification of existing law and therefore would have no significant impact on state sales and use tax revenue.
The bill would take effect September 1, 2013.
Local Government Impact
No significant fiscal implication to units of local government is anticipated.
Source Agencies:
LBB Staff: UP, KK, SD
UP, KK, SD