| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | By: Martinez Fischer H.B. No. 1252 | |
| 2 | 2 | ||
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | ||
| 6 | 6 | A BILL TO BE ENTITLED | |
| 7 | 7 | AN ACT | |
| 8 | 8 | relating to an exemption from sales and use taxes for purchases up | |
| 9 | 9 | to a certain amount. | |
| 10 | 10 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 11 | 11 | SECTION 1. Section 151.051, Tax Code, is amended by adding | |
| 12 | 12 | Subsection (c)to read as follows: | |
| 13 | 13 | Sec. 151.051. SALES TAX IMPOSED. (a) A tax is imposed on | |
| 14 | 14 | each sale of a taxable item in this state. | |
| 15 | 15 | (b) The sales tax rate is 6-1/4 percent of the sales price of | |
| 16 | 16 | the taxable item sold. | |
| 17 | 17 | (c) For any purchase of 100 dollars or more, the first 100 | |
| 18 | 18 | dollars is exempt from the sales tax outlined above. | |
| 19 | 19 | SECTION 2. This Act takes effect September 1, 2025. |