Bill Text: TX SB2006 | 2015-2016 | 84th Legislature | Introduced
Bill Title: Relating to decreasing the state sales and use tax rate.
Sponsorship: Partisan Bill (Democrat 1)
Status: (N/A - Dead) 2015-03-30 - Referred to Finance [SB2006 Detail]
Download: Texas-2015-SB2006-Introduced.html
| By: Ellis | S.B. No. 2006 | |
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| 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, Tax Code, is amended by adding | ||
| subsection (b-1) to read as follows: | ||
| (b-1) Notwithstanding subsection (b), the sales tax rate is | ||
| 5.75 percent of the sales price of the taxable item sold. This | ||
| subsection shall expire on August 31, 2017. | ||
| 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 the 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 September 1, 2015. | ||
