HBA-RBT H.B. 3623 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 3623
By: Hilbert
Ways & Means
4/8/1999
Introduced



BACKGROUND AND PURPOSE 

In 1987 the Texas legislature enacted a tax bill which greatly expanded the
list of goods and services subject to state and local sales taxes.
Although the legislature considered expanding the sales tax base to include
"professional services," this proposal was rejected.  Accordingly,
professional services, such as engineering, architectural, legal,
accounting, and medical services remain exempt from the sales tax.
Surveying services were included in the definition of "real property
services." Texas surveyors are the only professional services subject to
the state sales tax.  H.B. 3623 removes this group from the sales tax
obligation. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Sections 151.0048(a) and (b), Tax Code, to remove the
surveying of real property from the definition of "real property service." 

SECTION 2.  Amends Article 5282c, V.T.C.S., (The Professional Land
Surveying Practices Act), by adding Section 17A, as follows: 

Sec.  17A.  ADDITIONAL FEE.  Requires applicants to pay a fee of $200 in
addition to fees already required.  Requires $50 of the additional fee to
be deposited to the credit of the foundation school fund and the remaining
$150 to be deposited to the credit of the general revenue fund.   

SECTION 3.  Effective date: October 1, 1999.
                       Makes application of this Act prospective.

SECTION 4.  Emergency clause.