88R13376 CJD-D
By: Martinez Fischer H.B. No. 4913
A BILL TO BE ENTITLED
AN ACT
relating to a temporary decrease in the rates of state sales and use
taxes.
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 5.25 [6-1/4] percent of the sales
price of the taxable item sold.
SECTION 2. Effective October 1, 2025, Section 151.051(b),
Tax Code, is amended to read as follows:
(b) The sales tax rate is 6-1/4 percent of the sales price of
the taxable item sold.
SECTION 3. (a) The change in law made by Section 1 of this
Act does not affect tax liability accruing before October 1, 2023.
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.
(b) The change in law made by Section 2 of this Act does not
affect tax liability accruing before October 1, 2025. 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 4. Except as otherwise provided by this Act, this
Act takes effect October 1, 2023.