TO: | Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means |
FROM: | John S O'Brien, Director, Legislative Budget Board |
IN RE: | HB2810 by Miller, Sid (relating to an exemption from the sales and use tax for tangible personal property incorporated into or attached to certain agricultural structures.), Committee Report 1st House, Substituted |
The bill would amend Section 151.316(a) of the Tax Code relating to exemptions of agricultural items from sales and use taxes.
The bill would add a new Subdivision (13) to exempt from sales and use tax tangible personal property incorporated into or attached to a dairy free stall barn, a dairy structure used solely for maternity purposes, or a commodity structure used as batch plants to measure, mix and process finished feed for dairy cows, if the structure is located on a commercial dairy farm and is used exclusively for the production of milk.
The proposed amendment is consistent with current administrative practice, and therefore would have no significant fiscal implications.
This bill would take effect September 1, 2011.
Source Agencies: | 304 Comptroller of Public Accounts
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LBB Staff: | JOB, KK, SD
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