LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 77th Regular Session February 2, 2001 TO: Honorable Rene Oliveira, Chair, House Committee on Ways & Means FROM: John Keel, Director, Legislative Budget Board IN RE: HB244 by Ellis, Dan (Relating to exempting certain emergency service organizations from the sales and use tax on boats and boat motors.), As Introduced ************************************************************************** * No significant fiscal implication to the State is anticipated. * ************************************************************************** The bill would amend Chapter 160 of the Tax Code to exempt certain emergency service organizations from the boat and boat motor sales and use tax. Eligible to receive an exemption would be a volunteer fire department or other organizations that answer fire alarms, extinguish fires, and provide emergency medical services. There are approximately 2,250 volunteer fire departments in Texas, according to the Texas Commission on Fire Protection. However, as boats and boat motors would not be a common purchase of these organizations, and as their capital budgets are assumed to be minimal, the volume of boat and boat motor purchases would be relatively small. Local Government Impact No significant fiscal implication to units of local government is anticipated. Source Agencies: 304 Comptroller of Public Accounts LBB Staff: JK, SD, SM