LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                           May 1, 1995



 TO:     Honorable Tom Craddick, Chair          IN RE:  House Bill No. 467
         Committee on Ways & Means                      By: Kuempel
         House of Representatives
         Austin, Texas






FROM: John Keel, Director

In response to your request for a Fiscal Note on House Bill No.
467 (Relating to taxation of fuel used in the repair of rolling
stock.) this office has determined the following:

The bill would exempt  from the sales tax electricity, natural
gas and other fuels used or consumed predominately in the repair,
maintenance or restoration of rolling stock.

No significant fiscal implication to the state or units of local
government is anticipated.





Source:   Comptroller of Public Accounts
          LBB Staff: JK, SM, DF