| 1 | 1 | | 88R13376 CJD-D |
|---|
| 2 | 2 | | By: Martinez Fischer H.B. No. 4913 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to a temporary decrease in the rates of state sales and use |
|---|
| 8 | 8 | | taxes. |
|---|
| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 10 | 10 | | SECTION 1. Section 151.051(b), Tax Code, is amended to read |
|---|
| 11 | 11 | | as follows: |
|---|
| 12 | 12 | | (b) The sales tax rate is 5.25 [6-1/4] percent of the sales |
|---|
| 13 | 13 | | price of the taxable item sold. |
|---|
| 14 | 14 | | SECTION 2. Effective October 1, 2025, Section 151.051(b), |
|---|
| 15 | 15 | | Tax Code, is amended to read as follows: |
|---|
| 16 | 16 | | (b) The sales tax rate is 6-1/4 percent of the sales price of |
|---|
| 17 | 17 | | the taxable item sold. |
|---|
| 18 | 18 | | SECTION 3. (a) The change in law made by Section 1 of this |
|---|
| 19 | 19 | | Act does not affect tax liability accruing before October 1, 2023. |
|---|
| 20 | 20 | | That liability continues in effect as if this Act had not been |
|---|
| 21 | 21 | | enacted, and the former law is continued in effect for the |
|---|
| 22 | 22 | | collection of taxes due and for civil and criminal enforcement of |
|---|
| 23 | 23 | | the liability for those taxes. |
|---|
| 24 | 24 | | (b) The change in law made by Section 2 of this Act does not |
|---|
| 25 | 25 | | affect tax liability accruing before October 1, 2025. That |
|---|
| 26 | 26 | | liability continues in effect as if this Act had not been enacted, |
|---|
| 27 | 27 | | and the former law is continued in effect for the collection of |
|---|
| 28 | 28 | | taxes due and for civil and criminal enforcement of the liability |
|---|
| 29 | 29 | | for those taxes. |
|---|
| 30 | 30 | | SECTION 4. Except as otherwise provided by this Act, this |
|---|
| 31 | 31 | | Act takes effect October 1, 2023. |
|---|