HBA-JRA, NLM, MAJ H.B. 652 76(R)BILL ANALYSIS


Office of House Bill AnalysisH.B. 652
By: Berman
Ways & Means
7/15/1999
Enrolled



BACKGROUND AND PURPOSE 

Under current law, prescribed medication, therapeutic devices, and other
health care supplies are exempt from the state sales tax.  H.B. 652
includes 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.   

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 151.313(a), Tax Code, by adding adjustable
eating utensils used to facilitate independent eating to the list of items
exempt from the taxes imposed by this chapter (Limited Sales, Excise, and
Use Tax), if the adjustable eating utensil is purchased for use by a person
who does not have full use or control of the person's hands or arms,
including a person who is elderly or physically disabled, has had a stroke,
or is a burn victim.  Makes conforming changes. 

SECTION 2.  Provides that this Act takes effect on the 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.