FN-DG2W9TN-1
Page 1
FISCAL NOTE
Senate Bill 107
Committee: Finance and Taxation General FundSponsor: Senator David Sessions
Analyst: Riley Aaron Date: 04/22/2025
Senate Bill 107 as introduced could increase or decrease the amount of simplified sellers use tax
(SSUT) receipts distributed to municipalities, beginning January 1, 2026, and every fiscal year
thereafter following the release of the federal decennial census, by an undetermined amount
dependent upon any increases and decreases in updated populations resulting form annexation,
deannexation or incorporation of a new municipality.
In addition, this bill could increase the administrative obligations for the Department of
Revenue to implement the provisions of this bill.