By: Culberson H.J.R. No. 11 73R1576 CBH-F A JOINT RESOLUTION 1-1 proposing a constitutional amendment to prohibit the imposition of 1-2 both a personal income tax and a sales and use tax at the same 1-3 time. 1-4 BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Article VIII of the Texas Constitution is amended 1-6 by adding Section 24 to read as follows: 1-7 Sec. 24. (a) The legislature may not impose at the same 1-8 time: 1-9 (1) a state tax on the net incomes of individuals; and 1-10 (2) a state retail sales and use tax on tangible 1-11 personal property, including motor vehicles, or services. 1-12 (b) An Act of the legislature to enact a state tax on the 1-13 net incomes of individuals is not valid if on the date the tax 1-14 becomes effective a state retail sales and use tax on tangible 1-15 personal property, including motor vehicles, or services is in 1-16 effect. 1-17 (c) An Act of the legislature to enact a state retail sales 1-18 and use tax on tangible personal property, including motor 1-19 vehicles, or services is not valid if on the date the tax becomes 1-20 effective a state tax on the net incomes of individuals is in 1-21 effect. 1-22 SECTION 2. This proposed constitutional amendment shall be 1-23 submitted to the voters at an election to be held November 2, 1993. 1-24 The ballot shall be printed to provide for voting for or against 2-1 the proposition: "The constitutional amendment to prohibit the 2-2 legislature from imposing both a personal income tax and a retail 2-3 sales and use tax at the same time."