LEGISLATIVE BUDGET BOARD
Austin, Texas
 
TAX/FEE EQUITY NOTE
 
83RD LEGISLATIVE REGULAR SESSION
 
February 25, 2013

TO:
Honorable Harvey Hilderbran, Chair, House Committee On Ways & Means
 
FROM:
Ursula Parks, Director, Legislative Budget Board
 
IN RE:
HJR40 by Larson (Proposing a constitutional amendment relating to the appropriation of the net revenue received from the imposition of the state sales and use tax on sporting goods.), As Introduced

The joint resolution would affect the allocation of the sporting goods sales tax, not the overall level, therefore no statistically significant impact on the overall distribution of a state tax or fee burden among individuals and businesses is anticipated from the provisions of this bill.



Source Agencies:
LBB Staff:
UP, KK, SD