| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | By: Ellis S.B. No. 2006 | |
| 2 | 2 | ||
| 3 | 3 | ||
| 4 | 4 | A BILL TO BE ENTITLED | |
| 5 | 5 | AN ACT | |
| 6 | 6 | relating to decreasing the state sales and use tax rate. | |
| 7 | 7 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 8 | 8 | SECTION 1. Section 151.051, Tax Code, is amended by adding | |
| 9 | 9 | subsection (b-1) to read as follows: | |
| 10 | 10 | (b-1) Notwithstanding subsection (b), the sales tax rate is | |
| 11 | 11 | 5.75 percent of the sales price of the taxable item sold. This | |
| 12 | 12 | subsection shall expire on August 31, 2017. | |
| 13 | 13 | SECTION 2. The change in law made by this Act does not | |
| 14 | 14 | affect tax liability accruing before the effective date of this | |
| 15 | 15 | Act. That liability continues in effect as if the Act had not been | |
| 16 | 16 | enacted, and the former law is continued in effect for the | |
| 17 | 17 | collection of taxes due and for civil and criminal enforcement of | |
| 18 | 18 | the liability for those taxes. | |
| 19 | 19 | SECTION 3. This Act takes effect September 1, 2015. |