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:  HB871 by Goodman (relating to exempting animals sold by
               certain animal shelters from the sales tax), As Introduced
  
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*  No significant fiscal implication to the State is anticipated.        *
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The bill would amend the Tax Code to ax exempt animals sold by certain
nonprofit animal shelters from sales tax.
  
Local Government Impact
  
No fiscal implication to units of local government is anticipated.
  
  
Source Agencies:   
LBB Staff:         JK, BB, SM