NOTICE OF PUBLIC HEARING

COMMITTEE: Tax Reform & Public School Finance, Select

TIME & DATE:  1:30PM, Wednesday, March 19, 1997

PLACE: Senate Chamber

CHAIR: Senator Kenneth Armbrister


The Committee will meet to hear public testimony regarding the purpose for
current exemptions and exclusions from state taxes, and the question of
retention, repeal, or amendment of those exemptions.

Repeal or amendment of current exemptions and exclusions is under
consideration for the sole purpose of identifying possible sources of
replacement revenue to finance reductions in property taxes.


Exemptions by Characteristics of Seller

Coin-operated Machines Sales (Sec. 151.305)
Amusement Services Exemption (Sec. 151.3101)
Certain Periodicals and Writings (by exempt organizations)(Sec. 151.312)
University and College Student Organizations (Sec. 151.321)
Certain Sales by Senior Citizen Organizations (Sec. 151.332)
Coin-operated Services (Sec. 151.335)
Certain Lawn and Yard Services (Sec. 151.347)

Exemptions by Characteristics of Buyer

Religious,Educational,and Public Service Organizations (Sec. 151.310)
Property Used for Improvement of Certain Exempt Realty (Sec. 151.311)
Items Sold to or Used by Development Corporations (Sec. 151.341)
Tax Refunds for Enterprise Projects (Sec. 151.429)
Sales and Use Tax Refund for Job Retention (Sec. 151.431)

Exemptions by Nature of Property or its Use

Services on Certain Exempted Personal Property (Sec. 151.3111)
Health Care Supplies (Sec. 151.313)
Food and Food Products (Sec. 151.314)
Water (Sec. 151.315)
Agricultural Items (Sec. 151.316)
Timber Operations (Sec. 151.3161)
Gas and Electricity (Sec. 151.317)
Property Used in Manufacturing (Sec. 151.318)
Newspapers and Property Used in Newspaper Publications (Sec. 151.319)
Magazines (Sec. 151.320)
Containers (Sec. 151.322)
Certain Telecommunications Services (Sec. 151.323)
Certain Drilling Equipment (Sec. 151.324)
Aircraft (Sec. 151.328)
Certain Ships and Ship Equipment (Sec. 151.329)
Rolling Stock; Train Fuel and Supplies (Sec. 151.331)
Certain Coins and Precious Metals (Sec. 151.336)
Environment and Conservation Services (Sec. 151.338)
Official State Coin (Sec. 151.340)
Agribusiness Items (Sec. 151.342)

NOTE:  Additional tax exemption issues and other forms of state taxation
       will be considered at subsequent meetings.