Bill

HB 3103

85(R) - 2017
House Ways & Means
Senate Finance
Read Bill & Check Bill Status
House Ways & Means
Senate Finance
Property taxes
Taxation
Taxes

Vote Recommendation

Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral

Author(s)

Drew Darby

Sponsor(s)

Paul Bettencourt

Bill Caption

Relating to the jurisdiction of this state to tax tangible personal property that is used continually in this state.

Fiscal Notes

Passage of the bill would clarify one of the conditions under which this state has jurisdiction to tax tangible personal property.  The bill would have an indeterminate affect on the amount of tangible personal property that is taxed in Texas.

Bill Analysis

HB 3103 amends Tax Code relating to the taxes imposed on tangible property that is used continually.

 

Under current law, the state has jurisdiction to tax tangible personal property if the property is: located in this state for an extended period, temporarily located outside and the owner lives in the state, or used continually.

 

The bill would further define continual use of property which would be required to be used in the state three or more times on regular routes or for three or more completed assignments throughout a year.

Vote Recommendation Notes

This bill seeks to clarify the regulations for trucking companies that operate trailers throughout the United States. The provisions of this bill do not appear to have a connection to our liberty principles. Therefore, we remain neutral on HB 3103.

Organizations Supporting

Texas Association of Business
Texas Association of Manufacturers