|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
relating to decreasing the state sales and use tax rate. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Section 151.051, Tax Code, is amended by adding |
|
subsection (b-1) to read as follows: |
|
(b-1) Notwithstanding subsection (b), the sales tax rate is |
|
5.75 percent of the sales price of the taxable item sold. This |
|
subsection shall expire on August 31, 2017. |
|
SECTION 2. The change in law made by this Act does not |
|
affect tax liability accruing before the effective date of this |
|
Act. That liability continues in effect as if the 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 September 1, 2015. |