SB243

Impose a transaction tax and dedicate revenues collected to supplant certain property taxes, and to provide a penalty therefor.

Introduced·2/4/26
Introduced Text

Imposes a transaction tax on retail purchases and dedicates revenues to reduce property taxes.

The bill imposes a tax on retail transactions, with rates varying based on the final purchase price. It creates a property tax replacement fund to distribute collected revenues to reduce property tax levies. The fund aims to eliminate taxes on owner-occupied single-family dwellings, agricultural property, and nonagricultural property, in that order. The bill also mandates that contractors list excise and use taxes as separate line items on contracts and bills.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
In committee
Next
Committee decision

Sponsors

0
2
RR
Democratic CaucusRepublican Caucus

Roll Call Votes

Deferred to the 41st legislative day

4 Yea

RRRR

1 Nay

R

2 Absent

RR

Calendar

Feb 20

12:00 AM

Senate Taxation Hearing

Feb 18

12:00 AM

Senate Taxation Hearing

History

Feb 20

Senate

Scheduled for hearing

Feb 20

Senate

Taxation Deferred to the 41st legislative day, Passed, YEAS 4, NAYS 3. S.J. 17

Feb 18

Senate

Scheduled for hearing S.J. 1