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A JOINT RESOLUTION
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proposing a constitutional amendment limiting the rate and |
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application of state sales and use taxes. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Article VIII, Texas Constitution, is amended by |
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adding Section 26 to read as follows: |
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Sec. 26. (a) The rate of a state sales or use tax may not |
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exceed 6.25 percent of the sales price of an item or service subject |
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to the tax. |
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(b) A state sales or use tax may not be imposed on an item or |
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service on which a state sales or use tax was not imposed on January |
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1, 2025. |
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SECTION 2. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 4, 2025. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment limiting the rate and |
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application of state sales and use taxes." |