The House Committee on Ways and Means on March 25th to discuss the following three interim charges:
· Study the tax structure as applied to cable versus satellite services to determine if any unfair competition results from state tax policies.
· Study methods for improving the quality and uniformity of, and communications to taxpayers about, property tax appraisals. Special appraisal provisions, oil or gas interest.
· Certain Sales Tax Exclusions – specifically-
*Elective and cosmetic physician and dental medical services
*Non-financial legal services
*Accounting, auditing, and financial legal services
*Architectural and engineering services
*Management consulting and public relations
*Research and development laboratory services
*Economic and sociological research
*Non-clinical testing labs
*Billboard advertising
*Employment agency services
*Temporary labor supply
*Financial services brokerage
*Other financial
*Real estate brokerage and agency
*Other transportation (except scheduled passenger) intrastate transport: taxi, limousine, tour bus, and courier service
*Small animal veterinary services
*Automotive maintenance and repair
*Car washes, rust proofing, undercoating, tire repair, and recapping
*Travel arrangements
*Private vocational education
*Other educational services
*Interior design
*Personal services: tattooing, tanning, and body piercing
*Water conditioning and water softening
Including continuation of discussion regarding certain exemptions of coin operated machines.
The Comptroller’s office provided a list of services Texas does not currently tax along with the estimated revenue generated from a possible tax on that service. Additionally, a review of other states’ policy was conducted. The interim charge to the committee is to review all tax exemptions and credits. Chairman Rene Oliveira also asked for more information in regards to relevant public policy to continue the exemptions.
Previously, on February 10th, the Committee reviewed the following sales tax exemptions/exclusions: Installation of Certain Equipment for Export, Water (Bottled Water), Basic Fee for Internet Access Service, Information Services and Data Processing, Aircraft, Certain Ships and Ship Equipment, Coin Operated Services, Certain Coins and Precious Metals, Cooperative Research and Development Ventures, Services by Employees of Property Management Companies, and Contract Computer Programming.
