79S30402 KLA-D

By:  Bonnen                                                       H.B. No. 103



A BILL TO BE ENTITLED

AN ACT

relating to the state sales and use tax rate.                                 
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 151.051(b), Tax Code, is amended to read 
as follows:     
	(b)  The sales tax rate is 6.75 [6–1/4] percent of the sales 
price of the taxable item sold.
	SECTION 2.  The changes in law made by this Act do not affect 
tax liability accruing before the effective date of this Act.  That 
liability continues in effect as if this Act had not been enacted, 
and the former law is continued in effect for the collection of 
taxes due and for civil and criminal enforcement of the liability 
for those taxes.
	SECTION 3.  This Act takes effect July 1, 2006, if this Act 
receives a vote of two-thirds of all the members elected to each 
house, as provided by Section 39, Article III, Texas Constitution.  
If this Act does not receive the vote necessary for effect on that 
date, this Act takes effect October 1, 2006.