Texas House Bill HB244

Texas 2017 - 85th 1st C.S.

Caption

Relating to a sales tax exemption for items sold at a United States military installation to a member of the United States armed forces on active duty.

Impact

The implementation of HB 244 will directly reduce the tax burden on active-duty military personnel by exempting them from sales taxes on qualifying purchases made at military installations. This legislative change reflects a commitment to supporting those who serve in the armed forces, potentially contributing to savings for individuals and families in the military. The bill is particularly significant for service members who have limited options for shopping, as they often rely on stores located on military bases for various goods and services.

Summary

House Bill 244 introduces a sales tax exemption for items sold on military installations to active-duty members of the United States armed forces. The bill amends the Texas Tax Code by adding a new section that explicitly states that taxable items sold, leased, or rented within the boundaries of a U.S. military installation are exempt from sales tax when purchased by active-duty personnel. This measure is aimed at providing financial relief to service members and enhancing their purchasing power while stationed at military bases in Texas.

Contention

While the bill may garner broad support due to its favorable treatment of military personnel, potential points of contention could arise regarding the implications for state revenue. Critics may raise concerns about the long-term impact on tax collection from sales made on military installations, which could affect funding for public services. Additionally, there could be discussions about whether similar tax exemptions should extend to other groups, such as veterans or retired military personnel, which could further complicate the fiscal landscape.