BILL ANALYSIS C.S.H.B. 31 By: Bonnen, Dennis Ways & Means Committee Report (Substituted) BACKGROUND AND PURPOSE Interested parties note that the legislature has increased the state sales tax rate several times since its adoption. C.S.H.B. 31 seeks to decrease the state sales tax rate. CRIMINAL JUSTICE IMPACT It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision. RULEMAKING AUTHORITY It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution. ANALYSIS C.S.H.B. 31 amends the Tax Code to decrease the state sales and use tax rate from 6.25 percent to 5.95 percent of the sales price of the taxable item sold. EFFECTIVE DATE October 1, 2015. COMPARISON OF ORIGINAL AND SUBSTITUTE While C.S.H.B. 31 may differ from the original in minor or nonsubstantive ways, the following comparison is organized and formatted in a manner that indicates the substantial differences between the introduced and committee substitute versions of the bill. INTRODUCED HOUSE COMMITTEE SUBSTITUTE SECTION 1. Section 151.051(b), Tax Code, is amended to read as follows: (b) The sales tax rate is 6.24 [6-1/4] percent of the sales price of the taxable item sold. SECTION 1. Section 151.051(b), Tax Code, is amended to read as follows: (b) The sales tax rate is 5.95 [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 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 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 3. This Act takes effect October 1, 2015. SECTION 3. Same as introduced version.
BILL ANALYSIS
# BILL ANALYSIS
C.S.H.B. 31
By: Bonnen, Dennis
Ways & Means
Committee Report (Substituted)
C.S.H.B. 31
By: Bonnen, Dennis
Ways & Means
Committee Report (Substituted)
BACKGROUND AND PURPOSE Interested parties note that the legislature has increased the state sales tax rate several times since its adoption. C.S.H.B. 31 seeks to decrease the state sales tax rate.
CRIMINAL JUSTICE IMPACT It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.
RULEMAKING AUTHORITY It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.
ANALYSIS C.S.H.B. 31 amends the Tax Code to decrease the state sales and use tax rate from 6.25 percent to 5.95 percent of the sales price of the taxable item sold.
EFFECTIVE DATE October 1, 2015.
COMPARISON OF ORIGINAL AND SUBSTITUTE While C.S.H.B. 31 may differ from the original in minor or nonsubstantive ways, the following comparison is organized and formatted in a manner that indicates the substantial differences between the introduced and committee substitute versions of the bill.
INTRODUCED HOUSE COMMITTEE SUBSTITUTE SECTION 1. Section 151.051(b), Tax Code, is amended to read as follows: (b) The sales tax rate is 6.24 [6-1/4] percent of the sales price of the taxable item sold. SECTION 1. Section 151.051(b), Tax Code, is amended to read as follows: (b) The sales tax rate is 5.95 [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 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 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 3. This Act takes effect October 1, 2015. SECTION 3. Same as introduced version. INTRODUCED HOUSE COMMITTEE SUBSTITUTE SECTION 1. Section 151.051(b), Tax Code, is amended to read as follows: (b) The sales tax rate is 6.24 [6-1/4] percent of the sales price of the taxable item sold. SECTION 1. Section 151.051(b), Tax Code, is amended to read as follows: (b) The sales tax rate is 5.95 [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 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 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 3. This Act takes effect October 1, 2015. SECTION 3. Same as introduced version.
INTRODUCED HOUSE COMMITTEE SUBSTITUTE
SECTION 1. Section 151.051(b), Tax Code, is amended to read as follows: (b) The sales tax rate is 6.24 [6-1/4] percent of the sales price of the taxable item sold. SECTION 1. Section 151.051(b), Tax Code, is amended to read as follows: (b) The sales tax rate is 5.95 [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 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 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 3. This Act takes effect October 1, 2015. SECTION 3. Same as introduced version.
BACKGROUND AND PURPOSE
Interested parties note that the legislature has increased the state sales tax rate several times since its adoption. C.S.H.B. 31 seeks to decrease the state sales tax rate.
CRIMINAL JUSTICE IMPACT
It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.
RULEMAKING AUTHORITY
It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.
ANALYSIS
C.S.H.B. 31 amends the Tax Code to decrease the state sales and use tax rate from 6.25 percent to 5.95 percent of the sales price of the taxable item sold.
EFFECTIVE DATE
October 1, 2015.
COMPARISON OF ORIGINAL AND SUBSTITUTE
While C.S.H.B. 31 may differ from the original in minor or nonsubstantive ways, the following comparison is organized and formatted in a manner that indicates the substantial differences between the introduced and committee substitute versions of the bill.
INTRODUCED HOUSE COMMITTEE SUBSTITUTE
SECTION 1. Section 151.051(b), Tax Code, is amended to read as follows: (b) The sales tax rate is 6.24 [6-1/4] percent of the sales price of the taxable item sold. SECTION 1. Section 151.051(b), Tax Code, is amended to read as follows: (b) The sales tax rate is 5.95 [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 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 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 3. This Act takes effect October 1, 2015. SECTION 3. Same as introduced version.
INTRODUCED
HOUSE COMMITTEE SUBSTITUTE
SECTION 1. Section 151.051(b), Tax Code, is amended to read as follows:
(b) The sales tax rate is 6.24 [6-1/4] percent of the sales price of the taxable item sold.
SECTION 1. Section 151.051(b), Tax Code, is amended to read as follows:
(b) The sales tax rate is 5.95 [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 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 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 3. This Act takes effect October 1, 2015.
SECTION 3. Same as introduced version.