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Relating to an exemption from the sales tax for items sold by a
nonprofit organization at a county fair.
No significant fiscal implication to the State is anticipated.
HB 2684 would exempt sales by a non-profit organization at a county fair from sales tax.
Texas Action opposes HB 2684 for violating the principles of free markets and limited government. Tax exemptions such as the one found in this chapter represent unnecessary government influence in the marketplace, effectively picking winners and losers. Exemptions also inevitably increase the burden on the rest of the tax base. Taxes, when necessary, should be applied in a broad-based and equal manner so as to remain fair and equal to all.