| Vote Recommendation | Economic Freedom | Property Rights | Personal Responsibility | Limited Government | Individual Liberty |
|---|---|---|---|---|---|
| No | Negative | Neutral | Neutral | Negative | Neutral |
Relating to the sales and use tax exemption for certain amusement
services.
No fiscal implication to the State is anticipated.
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.
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.