LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION April 21, 2013 TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB3352 by Frank (Relating to a study and possible action regarding the improper avoidance of the use tax due on certain off-road vehicles purchased in other states.), As Introduced No significant fiscal implication to the State is anticipated. This bill would require the Comptroller to conduct a study on the fiscal effect to the state and to the motorcycle industry of the improper avoidance of the use tax due on certain off-road vehicles purchased in other states. The bill would require the study results and any recommendations to be submitted to the House Ways and Means and the Senate Finance Committees no later than December 1, 2013. The bill has no state revenue implications. The Comptrollers office indicates the study could be performed with existing resources. This bill would take effect immediately upon receiving a two-thirds majority vote of both houses of the Legislature. Otherwise, the bill would take effect September 1, 2013. Local Government Impact No fiscal implication to units of local government is anticipated. Source Agencies:304 Comptroller of Public Accounts LBB Staff: UP, KK, SD
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION
April 21, 2013
TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB3352 by Frank (Relating to a study and possible action regarding the improper avoidance of the use tax due on certain off-road vehicles purchased in other states.), As Introduced
TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: HB3352 by Frank (Relating to a study and possible action regarding the improper avoidance of the use tax due on certain off-road vehicles purchased in other states.), 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
HB3352 by Frank (Relating to a study and possible action regarding the improper avoidance of the use tax due on certain off-road vehicles purchased in other states.), As Introduced
HB3352 by Frank (Relating to a study and possible action regarding the improper avoidance of the use tax due on certain off-road vehicles purchased in other states.), As Introduced
No significant fiscal implication to the State is anticipated.
No significant fiscal implication to the State is anticipated.
This bill would require the Comptroller to conduct a study on the fiscal effect to the state and to the motorcycle industry of the improper avoidance of the use tax due on certain off-road vehicles purchased in other states. The bill would require the study results and any recommendations to be submitted to the House Ways and Means and the Senate Finance Committees no later than December 1, 2013. The bill has no state revenue implications. The Comptrollers office indicates the study could be performed with existing resources. This bill would take effect immediately upon receiving a two-thirds majority vote of both houses of the Legislature. Otherwise, the bill would take effect September 1, 2013.
This bill would require the Comptroller to conduct a study on the fiscal effect to the state and to the motorcycle industry of the improper avoidance of the use tax due on certain off-road vehicles purchased in other states. The bill would require the study results and any recommendations to be submitted to the House Ways and Means and the Senate Finance Committees no later than December 1, 2013.
The bill has no state revenue implications. The Comptrollers office indicates the study could be performed with existing resources.
This bill would take effect immediately upon receiving a two-thirds majority vote of both houses of the Legislature. Otherwise, the bill would take effect September 1, 2013.
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: UP, KK, SD
UP, KK, SD