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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from sales and use taxes for purchases up |
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to a certain amount. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.051, Tax Code, is amended by adding |
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Subsection (c)to read as follows: |
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Sec. 151.051. SALES TAX IMPOSED. (a) A tax is imposed on |
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each sale of a taxable item in this state. |
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(b) The sales tax rate is 6-1/4 percent of the sales price of |
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the taxable item sold. |
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(c) For any purchase of 100 dollars or more, the first 100 |
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dollars is exempt from the sales tax outlined above. |
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SECTION 2. This Act takes effect September 1, 2025. |