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Relating to the exemption from sales and use taxes for items sold by a nonprofit organization at a county fair.
No significant fiscal implication to the State is anticipated.
HB 3799 would add the definition of "County fair association" to Tax Code and provide clarification on the existing exemption from sales and use taxes for items sold by qualified nonprofit organizations at county fairs. The bill would codify criteria to qualify for the exemption.
While we opposed the legislation creating the tax exemption this bill pertains to, HB 3799 does not create a new exemption or expand the existing exemption. No liberty principles are impacted by HB 3799 so Texas Action remains neutral.