HBA-EDN H.B. 2274 77(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 2274
By: Hilbert
Ways & Means
3/22/2001
Introduced



BACKGROUND AND PURPOSE 

In 1987, the 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.  Consequently, professional services
such as engineering, architectural, legal, accounting, and medical services
remain exempt from  sales taxes under current law. Surveying services,
however, are included under the definition of real property services and,
thus, are not exempt from the state sales tax.  House Bill 2274 removes
surveying services from the list of real property services, which are
subject to sales taxes, and requires an applicant for registration as a
professional land surveyor to pay another fee in addition to registration
and renewal fees.    

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. 

ANALYSIS

House Bill 2274 amends the Tax Code to provide that the definition of
"real property service" does not include the surveying of real property.   

The bill amends the Professional Land Surveying Practices Act to require an
applicant for registration as a professional land surveyor to pay an
additional fee of $200, $50 of which is required to be deposited to the
credit of the foundation school fund and $150 of which is required to be
deposited to the credit of the general revenue fund. 

EFFECTIVE DATE

October 1, 2001.