Bill Text: TX HB4913 | 2023-2024 | 88th Legislature | Introduced

Texas House Bill 4913

Introduced

Bill Title: Relating to a temporary decrease in the rates of state sales and use taxes.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2023-03-23 - Referred to Ways & Means [HB4913 Detail]

Download: Texas-2023-HB4913-Introduced.html

	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.