Exempts the first $100 of any purchase over $100 from sales tax in Texas.
This bill amends the Texas Tax Code to exempt the first $100 of any purchase over $100 from sales tax. The sales tax rate remains at 6-1/4 percent for the amount exceeding $100. This change takes effect on September 1, 2025.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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