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A BILL TO BE ENTITLED
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AN ACT
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relating to a temporary decrease in the rates of state sales and use |
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taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.051(b), Tax Code, is amended to read |
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as follows: |
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(b) The sales tax rate is 5.25 [6-1/4] percent of the sales |
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price of the taxable item sold. |
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SECTION 2. Effective October 1, 2025, Section 151.051(b), |
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Tax Code, is amended to read as follows: |
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(b) The sales tax rate is 6-1/4 percent of the sales price of |
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the taxable item sold. |
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SECTION 3. (a) The change in law made by Section 1 of this |
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Act does not affect tax liability accruing before October 1, 2023. |
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That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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(b) The change in law made by Section 2 of this Act does not |
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affect tax liability accruing before October 1, 2025. That |
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liability continues in effect as if this Act had not been enacted, |
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and the former law is continued in effect for the collection of |
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taxes due and for civil and criminal enforcement of the liability |
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for those taxes. |
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SECTION 4. Except as otherwise provided by this Act, this |
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Act takes effect October 1, 2023. |