NOTICE OF PUBLIC HEARING

COMMITTEE: Tax Reform & Public School Finance, Select

TIME & DATE:  1:30PM, Monday, March 24, 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.

SALES TAX (Limited Sales, Excise, and Use Tax, Chapter 151, Tax Code.)

Services Currently Excluded from Sales Tax

A)  Real Property Services

Residential Real Property Repair and Remodeling (Sec. 151.0047(a)(1)&(2)
Services to Realty to Expand Production Capacity (Sec. 151.0047(a)(3)&(b)
New Residential Real Property Services (Sec. 151.0048(b)&(c)
New Residential Construction
New Non-residential Construction
Real Estate Brokerage and Agency (including Property Management)
Commercial leases

B)  Personal Services

Barber and Beauty Services
Funeral Services
Coin-operated Laundry
Child Day Care
Miscellaneous Personal Services

C)  Business and Professional Services

Physician Services
Dental Services
Nursing Care
Other Health Services
Legal Services
Court Report Services (Sec. 151.353)
Accounting and Audit Services
Architectural and Engineering Services
Management Consulting and Public Relations
Custom Computer Programming
Research and Development Laboratory Services
Economic and Sociological Research
Testing Laboratories (medical/non-medical)
Advertising Media
Employment Agency Services
Temporary Labor Supply
Financial Services Brokerage
Other Financial Services (e.g., wire transfers, bank account maintenance
Freight Hauling
Other Transportation (e.g., limousine, service taxis)
Veterinary Services (agricultural/non-agricultural)

D) Other Services

Automotive Maintenance and Repair
Car Washes
Travel Arrangement
Private Vocational Education
Other Private Educational Services
Interior Design

NOTE:  Other forms of state taxation will be considered at subsequent