LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                              April 23, 2001
  
  
          TO:  Honorable David Sibley, Chair, Senate Committee on
               Business & Commerce
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  SB1280  by Zaffirini (Relating to the tax on cigarettes,
               cigars, and other tobacco products.), As Introduced
  
**************************************************************************
*  No significant fiscal implication to the State is anticipated.        *
**************************************************************************
  
The bill would amend Chapters 154 and 155 of the Tax Code to require that
the premises on which a permit applicant or holder stores cigarettes,
cigars, or tobacco products could not be a residence or a unit in a
public storage facility.  Persons holding permits for cigarette, cigar
and tobacco products 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, JO, SD