SRC-JBJ H.B. 652 76(R)   BILL ANALYSIS


Senate Research Center   H.B. 652
76R3326 SMJ-FBy: Berman (Ratliff)
Finance
5/11/1999
Engrossed


DIGEST 

Currently, prescribed medications, therapeutic devices, and other health
care supplies are exempt from the state sales tax.  H.B. 652 would include
an adjustable eating utensil, if purchased for use by a person who does not
have full use or control of the person's hands or arms, among items which
are exempt from the state sales tax. 

PURPOSE

As proposed, H.B. 652 exempts adjustable eating utensils from the state
sales tax for certain people. 

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 151.313(a), Tax Code, to provide that certain
purchases of adjustable eating utensils used to facilitate independent
eating are exempt from the taxes imposes by this chapter. 

SECTION 2.  Effective date:  first day of the first calendar quarter
beginning on or after the earliest date that it may take effect under
Section 39, Article III, Texas Constitution.  Makes application of this Act
prospective.   

SECTION 3. Emergency clause.