LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 76th Regular Session
  
                              March 3, 1999
  
  
          TO:  Honorable Rene Oliveira, Chair, House Committee on Ways &
               Means
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB175 by Chavez (relating to the expansion of the sales
               tax exemptions for film and video producers and music
               producers), As Introduced
  
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*  No fiscal implication to the State is anticipated.                    *
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The bill would amend Chapter 151 of the Tax Code to exempt rental or
purchase of motor vehicles used in motion picture production from the
Limited Sales, Excise and Use Tax.

Motor vehicles are not taxed under the Limited Sales, Excise and Use Tax
in Chapter 151 of the Tax Code; instead, they are subject to sales and
rental taxes  under Chapter 152 of the Tax Code.  As a result, the bill,
as written, would have no fiscal impact because it would amend Chapter
151 of the Tax Code.
  
Local Government Impact
  
No fiscal implication to units of local government is anticipated.
  
  
Source Agencies:   
LBB Staff:         JK, BB, SM