LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                          March 14, 1995



 TO:     Honorable Tom Craddick, Chair          IN RE:  House Bill No. 1611
         Committee on Ways & Means                      By: Stiles
         House of Representatives
         Austin, Texas







FROM: John Keel, Director

In response to your request for a Fiscal Note on House Bill No.
1611 (Relating to an exemption from the state sales tax for
certain ship equipment.; Relating to an exemption from the state
sales tax for certain ship equipment.) this office has determined
the following:

The bill would amend the Sales Tax portion of the Tax Code to
exempt certain materials and supplies purchased by a person
providing stevedoring services for a ship or vessel operating
exclusively in foreign or interstate coastal commerce.  Only
materials and supplies loaded aboard a ship or vessel and not
removed before the departure of the ship or vessel would be
eligible for the exemption.

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

    







Source:   LBB Staff: JK, SM, DF