LEGISLATIVE BUDGET BOARD

Austin, Texas

FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION

April 27, 2011

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

No significant fiscal implication to the State is anticipated.

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.      

Local Government Impact

No significant fiscal implication to units of local government is anticipated.

Source Agencies:

304 Comptroller of Public Accounts

LBB Staff:

JOB, KK, SD