SB 1539

85(R) - 2017
Senate Finance
Senate Finance
Property taxes

Vote Recommendation

  • Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral


Kirk Watson

Bill Caption

Relating to the application of the sales and use tax to certain property and services.

Fiscal Notes

No significant fiscal implication to the State is anticipated.

Bill Analysis

SB 1539 would revise the definitions of amusement services and personal services to include the purchase of admission through the use of a coin-operated machine, but not by the consumer. The definition of a sale for resale of tangible personal property to a purchaser is narrowed. Furthermore, certain environment and conservation services that are exempt from taxes imposed by this chapter are revised. 


Vote Recommendation Notes

SB 1539 does not appear to have a connection to our liberty principles, therefore we remain neutral.