LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 76th Regular Session February 28, 1999 TO: Honorable Rene Oliveira, Chair, House Committee on Ways & Means 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 Introduced ************************************************************************** * No significant fiscal implication to the State is anticipated. * ************************************************************************** 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: LBB Staff: JK, BB, SM