HBA-EDN H.B. 646 77(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 646
By: Jones, Delwin
Ways & Means
3/7/2001
Introduced



BACKGROUND AND PURPOSE 

Under current law, charitable organizations licensed to conduct bingo are
not exempt from paying a limited sales, excise, and use tax on the
equipment used to conduct bingo games, although other organizations with
similar tax code designations have received such tax exemptions.  House
Bill 646 provides for a tax exemption for bingo equipment purchased by
charitable organizations licensed to conduct bingo. 

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. 

ANALYSIS

House Bill 646 amends the Tax Code to exempt bingo equipment from the
limited sales, excise, and use tax if the equipment is purchased by an
organization licensed to conduct and used exclusively to conduct bingo as
authorized under the Bingo Enabling Act.    

EFFECTIVE DATE

October 1, 2001.