LEGISLATIVE BUDGET BOARD

Austin, Texas

FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION

Revision 1

April 16, 2013

TO:	Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
FROM:	Ursula Parks, Director, Legislative Budget Board
IN RE:	HB3169 by Bohac (Relating to the imposition of the sales and use tax on taxable items sold or provided under certain contracts.), As Introduced

No significant fiscal implication to the State is anticipated.

The bill would amend Section 151.0565 of the Tax Code, regarding the sales tax liability of a qualified destination management company.  The bill would add a subsection defining which activities are considered as marketing a destination.

The bill would be a clarification of existing law and therefore would have no significant impact on state sales and use tax revenue.

The bill would take effect September 1, 2013.

Local Government Impact

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

Source Agencies:

LBB Staff:

UP, KK, SD