LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION March 11, 2023 TO: Honorable Joan Huffman, Chair, Senate Committee on Finance FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: SB341 by Springer (Relating to the applicability of the mixed beverage gross receipts tax and the mixed beverage sales tax to items sold by certain nonprofit entity temporary event permittees.), As Introduced No significant fiscal implication to the State is anticipated. This bill would amend Chapter 183 of the Tax Code, relating to Mixed Beverage Taxes, to exclude nonprofit entity temporary event permittees from the definition of a permittee (and, therefore, from taxation) for purposes of mixed beverage taxes if that nonprofit temporary event permittee only sells wine and malt beverages above one-half percent alcohol by volume but no greater than 17 percent by volume.Although the bill's provisions could have a revenue impact to the state, the amounts are not expected to be significant. Local Government ImpactNo fiscal implication to units of local government is anticipated. Source Agencies: b > td > 304 Comptroller of Public Accounts LBB Staff: b > td > JMc, KK, SD, BRI
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION
March 11, 2023
TO: Honorable Joan Huffman, Chair, Senate Committee on Finance FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: SB341 by Springer (Relating to the applicability of the mixed beverage gross receipts tax and the mixed beverage sales tax to items sold by certain nonprofit entity temporary event permittees.), As Introduced
TO: Honorable Joan Huffman, Chair, Senate Committee on Finance
FROM: Jerry McGinty, Director, Legislative Budget Board
IN RE: SB341 by Springer (Relating to the applicability of the mixed beverage gross receipts tax and the mixed beverage sales tax to items sold by certain nonprofit entity temporary event permittees.), As Introduced
Honorable Joan Huffman, Chair, Senate Committee on Finance
Honorable Joan Huffman, Chair, Senate Committee on Finance
Jerry McGinty, Director, Legislative Budget Board
Jerry McGinty, Director, Legislative Budget Board
SB341 by Springer (Relating to the applicability of the mixed beverage gross receipts tax and the mixed beverage sales tax to items sold by certain nonprofit entity temporary event permittees.), As Introduced
SB341 by Springer (Relating to the applicability of the mixed beverage gross receipts tax and the mixed beverage sales tax to items sold by certain nonprofit entity temporary event permittees.), As Introduced
No significant fiscal implication to the State is anticipated.
No significant fiscal implication to the State is anticipated.
This bill would amend Chapter 183 of the Tax Code, relating to Mixed Beverage Taxes, to exclude nonprofit entity temporary event permittees from the definition of a permittee (and, therefore, from taxation) for purposes of mixed beverage taxes if that nonprofit temporary event permittee only sells wine and malt beverages above one-half percent alcohol by volume but no greater than 17 percent by volume.Although the bill's provisions could have a revenue impact to the state, the amounts are not expected to be significant.
Local Government Impact
No fiscal implication to units of local government is anticipated.
Source Agencies: b > td > 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: b > td > JMc, KK, SD, BRI
JMc, KK, SD, BRI