Bill Text: TX HB1252 | 2025-2026 | 89th Legislature | Introduced
Bill Title: Relating to an exemption from sales and use taxes for purchases up to a certain amount.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Introduced - Dead) 2025-03-10 - Referred to Ways & Means [HB1252 Detail]
Download: Texas-2025-HB1252-Introduced.html
| By: Martinez Fischer | H.B. No. 1252 | |
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| relating to an exemption from sales and use taxes for purchases up | ||
| to a certain amount. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 151.051, Tax Code, is amended by adding | ||
| Subsection (c)to read as follows: | ||
| Sec. 151.051. SALES TAX IMPOSED. (a) A tax is imposed on | ||
| each sale of a taxable item in this state. | ||
| (b) The sales tax rate is 6-1/4 percent of the sales price of | ||
| the taxable item sold. | ||
| (c) For any purchase of 100 dollars or more, the first 100 | ||
| dollars is exempt from the sales tax outlined above. | ||
| SECTION 2. This Act takes effect September 1, 2025. | ||
