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
  
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*  No significant fiscal implication to the State is anticipated.        *
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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