Texas HB103 mandates a comprehensive review of the state's sales and use tax structure by the comptroller.
Texas HB103 requires the comptroller to conduct a comprehensive review of the state's sales and use tax structure. The review will assess projected revenue gains, distributional effects, and impacts on small businesses and industries. It will also identify untaxed goods and services commonly taxed in other states and analyze the economic impact of expanding the tax base. The comptroller must submit a report by December 1, 2026.
Included in complete analysis
- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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