LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 84TH LEGISLATIVE REGULAR SESSION April 6, 2015 TO: Honorable Jane Nelson, Chair, Senate Committee on Finance FROM: Ursula Parks, Director, Legislative Budget Board IN RE:SB853 by Kolkhorst (Relating to the signature requirement for a sales tax permit application filed electronically.), As Introduced No fiscal implication to the State is anticipated. The bill would amend Section 151.202 of the Tax Code, regarding the limited sales and use tax, to provide that an application for a sales tax permit does not require a signature if it is filed electronically. The bill would take effect immediately if it receives a two-thirds vote of the membership of each house of the Legislature, otherwise it would take effect September 1, 2015.The bill affects only an administrative requirement and would have no consequences for tax liabilities or collections. 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, 84TH LEGISLATIVE REGULAR SESSION
April 6, 2015
TO: Honorable Jane Nelson, Chair, Senate Committee on Finance FROM: Ursula Parks, Director, Legislative Budget Board IN RE:SB853 by Kolkhorst (Relating to the signature requirement for a sales tax permit application filed electronically.), As Introduced
TO: Honorable Jane Nelson, Chair, Senate Committee on Finance
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: SB853 by Kolkhorst (Relating to the signature requirement for a sales tax permit application filed electronically.), As Introduced
Honorable Jane Nelson, Chair, Senate Committee on Finance
Honorable Jane Nelson, Chair, Senate Committee on Finance
Ursula Parks, Director, Legislative Budget Board
Ursula Parks, Director, Legislative Budget Board
SB853 by Kolkhorst (Relating to the signature requirement for a sales tax permit application filed electronically.), As Introduced
SB853 by Kolkhorst (Relating to the signature requirement for a sales tax permit application filed electronically.), As Introduced
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would amend Section 151.202 of the Tax Code, regarding the limited sales and use tax, to provide that an application for a sales tax permit does not require a signature if it is filed electronically. The bill would take effect immediately if it receives a two-thirds vote of the membership of each house of the Legislature, otherwise it would take effect September 1, 2015.The bill affects only an administrative requirement and would have no consequences for tax liabilities or collections.
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