HB 1965

86(R) - 2019
House Ways & Means
House Ways & Means

Vote Recommendation

  • Negative
  • Neutral
  • Neutral
  • Negative
  • Neutral


Senfronia Thompson
Alma A. Allen
Charles Anderson
Dwayne Bohac
Jessica Farrar

Bill Caption

Relating to the sales and use tax exemption for certain amusement services.

Fiscal Notes

No fiscal implication to the State is anticipated.

Bill Analysis

HB 1965 would continue the sales tax exemption for certain amusement services even if a qualified amusement entity contracts with a non-qualified entity to provide touring theatrical productions for a term of at least five years for at least five presentations a year at certain locations. 

Vote Recommendation Notes

Texas Action opposes HB 1965 for violating the principles of limited government and free markets.  Tax exemptions for specific industries have the effect of government picking winners and losers in the marketpalce, and additionally increase the burden for the rest of the tax base.  Taxes, when necessary, should be applied in a broad-based and equal manner, without any favoring for any protected class.