HB 3437
AN ACT relating to decreasing the state sales and use tax rate.
89th Regular Session
Jan 14, 2025 - Jun 2, 2025 • Session ended
Awaiting Committee Assignment
Bill filed, pending referral to House committee
Committee
Not yet assigned
Fiscal Note
Not available
What This Bill Does
Reduces the state sales and use tax rate in Texas from 6.25% to 5.25%, providing potential savings for consumers and businesses on taxable purchases. The tax rate change will take effect on October 1, 2025, and applies to sales transactions from that date forward, potentially offering slight economic relief across the state. The legislation does not impact tax liabilities that accrued before the effective date, ensuring a clear transition for existing tax obligations.
Subject Areas
Bill Text
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 (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 SECTION 3. This Act takes effect October 1, 2025.
Bill History
Bill filed: AN ACT relating to decreasing the state sales and use tax rate.
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