Taxation of oil and gas field services.

11LSO-0220.C1

FISCAL NOTE

No significant fiscal or personnel impact.

This bill has no fiscal impact.  It merely clarifies taxation policy which has existed for oil and gas field services since the inception of the tax in 1967.

Prepared by:   Dean Temte, LSO  Phone: 777-7881

(Information provided by Dan Noble, Dept. of Revenue; 777-5220)