LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                              March 30, 2001
  
  
          TO:  Honorable Rene Oliveira, Chair, House Committee on Ways &
               Means
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB2413  by Ritter (Relating to the tax on cigarettes,
               cigars, and other tobacco products.), Committee Report
               1st House, Substituted
  
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*  No significant fiscal implication to the State is anticipated.        *
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The bill would amend Chapter 155 of the Tax Code to require that the
premises on which a permit applicant or holder stores cigars or tobacco
products could not be a residence or a unit in a public storage facility.
The bill would not allow common carriers that transport cigars or
tobacco products to have a pecuniary interest in the cigars or tobacco
products they transport.

Persons holding permits for tobacco vending machines would be required to
designate in their permit application a permanent place of business to
maintain the records required by this Code.

The bill would codify the administrative procedures currently followed by
the Comptroller's Office.

The bill would take effect September 1, 2001.
  
Local Government Impact
  
No fiscal implication to units of local government is anticipated.
  
  
Source Agencies:   304   Comptroller of Public Accounts
LBB Staff:         JK, SD