89R14372 CJD-D
By: Martinez Fischer H.B. No. 3437
A BILL TO BE ENTITLED
AN ACT
relating to decreasing the state sales and use tax rate.
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. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. 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 3. This Act takes effect October 1, 2025.