88R13376 CJD-D
 
  By: Martinez Fischer H.B. No. 4913
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to a temporary decrease in the rates of state sales and use
  taxes.
         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 5.25 [6-1/4] percent of the sales
  price of the taxable item sold.
         SECTION 2.  Effective October 1, 2025, Section 151.051(b),
  Tax Code, is amended to read as follows:
         (b)  The sales tax rate is 6-1/4 percent of the sales price of
  the taxable item sold.
         SECTION 3.  (a)  The change in law made by Section 1 of this
  Act does not affect tax liability accruing before October 1, 2023.  
  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.
         (b)  The change in law made by Section 2 of this Act does not
  affect tax liability accruing before October 1, 2025. 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 4.  Except as otherwise provided by this Act, this
  Act takes effect October 1, 2023.