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7 Document(s) [ Subject: Sales tax exemptions ]
| Committee: | House Ways and Means | |
| Title: | Interim Report | |
| Library Catalog Title: | House Committee on Ways & Means, Texas House of Representatives interim report, 2010 : a report to the House of Representatives, 82nd Texas Legislature | |
| Subjects: | Administrative Hearings, State Office of | Appraisal review boards | Business taxes | Cable telecommunications providers | Comptroller of Public Accounts campaigns and elections | Margins tax | Property tax exemptions | Sales tax exemptions | Sales taxes | Satellite communications | State administrative hearings | Tax appraisals | | |
| Library Call Number: | L1836.81 W368 | |
| Session: | 81st R.S. (2009) | |
| Online version: | View report [128 pages File size: 1,365 kb] | |
| Charges: | This report should address the charges below. | |
| 1. | Monitor the revised franchise tax and identify changes to simplify the tax and improve compliance and fairness. | |
| 2. | Examine the state's major tax exemptions to determine how the current costs and benefits compare with the original legislative objectives. Make recommendations for adjustments as needed. | |
| 3. | Study methods for improving the quality and uniformity of, and communications to taxpayers about, property tax appraisals. | |
| 4. | Evaluate the impact of the transfer of administrative law judges from the Comptroller's Office to the State Office of Administrative Hearings on the dispute resolution process. | |
| 5. | Study the tax structure as applied to cable versus satellite service to determine if any unfair competition results from state tax policies. | |
| 6. | Monitor the implementation of property tax appraisal and alternative valuation appeal reforms enacted by the 81st Legislature. | |
| 7. | Monitor the agencies and programs under the committee's jurisdiction. | |
| Supporting documents | ||
| Committee: | House Ways and Means | |
| Title: | Testimony, Prepared Testimony on Behalf of Law Firm Legislative Coalition Relating to Sales/Use/Gross Receipt Taxes | |
| Library Catalog Title: | Minutes | |
| Library Call Number: | L1801.9 W368 81 2010: MAR 25 | |
| Session: | 81st R.S. (2009) | |
| Online version: | View document [9 pages File size: 449 kb] | |
| Committee: | House Ways and Means | |
| Title: | Interim Report | |
| Library Catalog Title: | House Committee on Ways and Means, Texas House of Representatives interim report, 2000 : a report to the House of Representatives, 77th Texas Legislature. | |
| Subjects: | e-commerce | Internet | Natural gas industry | Oil industry | Sales tax exemptions | Sales taxes | Severance taxes | Tax credits | Tax holidays | Tax incentives | Tax revenue | Tax system | Use taxes | Wages | | |
| Library Call Number: | L1836.76 w368 | |
| Session: | 76th R.S. (1999) | |
| Online version: | View report [64 pages File size: 3,235 kb] | |
| Charges: | This report should address the charges below. | |
| 1. | Study the economic impact of Internet commerce on state and local tax revenues. Monitor the activities and recommendations of the federal Advisory Commission on Electronic Commerce. | |
| 2. | Identify and list the specific changes to the tax structure that would: (1) produce the most positive effect on gross state product; (2) produce the most positive effect on the creation and retention of jobs that pay a living wage; (3) most benefit troubled or declining industries, such as agriculture or oil production; (4) promote enhanced tax equity, including mitigation of the regressivity of the current tax structure; and (5) address loopholes that permit certain classes of taxpayers to avoid equitable taxation. Each list should be a separate list, and any tax changes recommended should take into account the revenue needs of the state. | |
| 3. | Review the tax exemptions and credits approved by the 76th Legislature, including SB 441, 76th R.S., and the emergency severance tax measures, and evaluate their success in achieving legislative goals. | |
| Committee: | House Ways and Means | |
| Title: | Interim report | |
| Library Catalog Title: | Interim report of the Ways and Means Committee, Texas House of Representatives, 68th Legislature, Austin, Texas, 1984. | |
| Subjects: | Banks and banking | Energy policy | Federal taxes | Franchise taxes | Housing Agency, Texas | Sales tax exemptions | Sales taxes | Severance taxes | State taxes | | |
| Library Call Number: | L1836.68 w364 | |
| Session: | 68th R.S. (1983) | |
| Online version: | View report [80 pages File size: 2,208 kb] | |
| Charges: | This report should address the charges below. | |
| 1. | To monitor all activities and have budget oversight responsibilities for those agencies, boards and commissions as listed in Rule 3, Section 33. | |
| 2. | To review the new federal tax laws as they relate to taxes in the state. | |
| 3. | To make a comparative analysis of taxes in Texas and other states. | |
| 4. | To examine and compile all exemptions under the general sales tax. | |
| 5. | To study the Texas Housing Authority's on-going loan programs and financial benefits to home owners to determine if changes need to be made. | |
| 6. | To study the feasibility of imposing a corporate franchise tax or some other equitable tax on banking corporations doing business in Texas. | |
| 7. | To assist the Select Committee on Public Education and the House-Senate Joint Committee on State Fiscal Policy. | |
| Committee: | House Ways and Means | |
| Title: | Interim Report | |
| Library Catalog Title: | Interim report, Sixty-fifth legislative session / Texas House of Representatives Committee on Ways and Means. | |
| Subjects: | Business taxes | Franchise taxes | Motor fuels taxes | Natural gas industry | Oil industry | Refineries | Sales tax exemptions | Sales taxes | Severance taxes | State income taxes | Tax system | | |
| Library Call Number: | L1836.65 w368 | |
| Session: | 65th R.S. (1977) | |
| Online version: | View report [55 pages File size: 1,927 kb] | |
| Charges: | This report should address the charges below. | |
| 1. | Oversight responsibility of agency expenditures and related transactions. This function shall encompass a review and monitoring of all appropriations-related actions of those agencies assigned to this committee for appropriative purposes during the 65th Regular Session of the Legislature, to wit: Comptroller of Public Accounts | |
| 2. | A study of and evaluation of the Texas tax structure. This study shall include a review of the sources of state revenue, both present and proposed, and an analysis of the effect these sources have and would have on the taxpayers of the state. Specifically, the study should accumulate data dealing with tax dollar sources; per capita tax burdens, and comparisons with other states; forms of taxes; amounts of taxes paid by the business community as opposed to the general public; and the effects of the Texas tax structure on business growth and location. | |
| 3. | A study of the franchise tax and the relative advantages and disadvantages thereto as opposed to other forms of business tax, such as corporate income or profit taxes. | |
| 4. | A study of the implications, advantages and disadvantages to the state as a whole and to industry alone of a refinery tax on petroleum products. This study should review and analyze other energy-oriented taxes, such as a severance tax or first sale tax. | |
| 5. | A study of the State sales tax. This study should include a review of various proposals to broaden or narrow the tax, and weigh the relative advantages and disadvantages of each. The study should also include a review of current and proposed exemptions to the sales tax and provide justifications for the keeping of these exemptions. | |
| Committee: | House Revenue and Taxation Subcommittee on Exemptions | |
| Title: | Interim Report | |
| Library Catalog Title: | Report of the Revenue and Taxation Subcommittee on Exemptions. | |
| Subjects: | Franchise taxes | Sales tax exemptions | | |
| Library Call Number: | L1836.63 r322 | |
| Session: | 63rd R.S. (1973) | |
| Online version: | View report [33 pages File size: 1,339 kb] | |
| Charge: | This report should address the charge below. | |
| 1. | Investigate current exemptions in the tax structure and make recommendations. * | |
| Supporting documents | ||
| Committee: | House Revenue and Taxation Subcommittee on Exemptions | |
| Title: | Committee Documentation | |
| Library Catalog Title: | Minutes | |
| Library Call Number: | L1801.9 R321 63 | |
| Session: | 63rd R.S. (1973) | |
| Online version: | View document [1 pages] | |
* This represents an abstract of the report contents. Charge text is incomplete or unavailable.
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