LEGISLATIVE BUDGET BOARD
Austin, Texas
 
FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION
 
April 10, 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 the exemption from limited sales, excise and use taxation of tangible personal property incorporated into or attached to certain specific purpose agricultural structures.), As Introduced

No significant fiscal implication to the State is anticipated.

This 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 commercial dairy free stall barn, a commercial 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.

The proposed change to the tax code 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 fiscal implication to units of local government is anticipated.


Source Agencies:
304 Comptroller of Public Accounts
LBB Staff:
JOB, KK, SD