BILL ANALYSIS


                                                     C.S.S.B. 858
                                                    By: Wentworth
                                                          Finance
                                                          4-28-95
                                   Committee Report (Substituted)
BACKGROUND

Currently, state law requires all persons and businesses which sell
in Texas to have a current and legal sales tax permit.  Some
businesses fail to obtain a sales tax permit and do not collect and
send to the state the required sales taxes.  In addition, consumers
who use such businesses and are not happy with the service, have no
way to track down the business once it leaves town or the state.

PURPOSE

As proposed, C.S.S.B. 858 requires a holder of a permit who sells
taxable items at a location other than the person's place of
business to carry and display certain permit information.

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not grant any
additional rulemaking authority to a state officer, institution, or
agency.

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Chapter 151F, Tax Code, by adding Section
151.2015, as follows:

     Sec.  151.2015.  DISPLAY OF PERMIT OR NUMBER BY CERTAIN
     PERSONS. Requires a person performing taxable landscaping
     services to carry and display a copy of the person's sales tax
     permit and the person's business telephone number; or display
     on each vehicle used in performing taxable landscaping
     services the permit number and business telephone number in
     letters and numbers at least two inches high and three-eighths
     inch wide.
SECTION 2. Effective date:  September 1, 1995.

SECTION 3. Emergency clause.