| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 89R14372 CJD-D | |
| 2 | 2 | By: Martinez Fischer H.B. No. 3437 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | ||
| 6 | 6 | ||
| 7 | 7 | A BILL TO BE ENTITLED | |
| 8 | 8 | AN ACT | |
| 9 | 9 | relating to decreasing the state sales and use tax rate. | |
| 10 | 10 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 11 | 11 | SECTION 1. Section 151.051(b), Tax Code, is amended to read | |
| 12 | 12 | as follows: | |
| 13 | 13 | (b) The sales tax rate is 5.25 [6-1/4] percent of the sales | |
| 14 | 14 | price of the taxable item sold. | |
| 15 | 15 | SECTION 2. The change in law made by this Act does not | |
| 16 | 16 | affect tax liability accruing before the effective date of this | |
| 17 | 17 | Act. That liability continues in effect as if this Act had not been | |
| 18 | 18 | enacted, and the former law is continued in effect for the | |
| 19 | 19 | collection of taxes due and for civil and criminal enforcement of | |
| 20 | 20 | the liability for those taxes. | |
| 21 | 21 | SECTION 3. This Act takes effect October 1, 2025. |