By: West S.B. No. 1000
 
 
 
   
 
 
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(b), Tax Code, is amended to read
  as follows:
         (b)  The sales tax rate is 5.75 [6-1/4] percent of the sales
  price of the taxable item sold.
         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 October 1, 2023.