LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 76th Regular Session
  
                               May 11, 1999
  
  
          TO:  Honorable Bill Ratliff, Chair, Senate Committee on Finance
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB652 by Berman (relating to the application of the sales
               tax to certain eating utensils), As Engrossed
  
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*  No significant fiscal implication to the State is anticipated.        *
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Currently, health care supplies, including prescribed therapeutic
devices, are exempt from the state sales tax.  The bill would add an
exemption for certain eating utensils defined by the bill as health care
supplies if they are purchased by individuals who, due to age, physical
disability or other medical condition, do not have full use or control
of either hands or arms.
  
Local Government Impact
  
No significant fiscal implication to units of local government is
anticipated.
  
  
Source Agencies:   304   Comptroller Of Pub Accts
LBB Staff:         JK, BB, SM