Decreases the state sales and use tax rate in Texas.

This bill amends the Texas Tax Code to lower the state sales and use tax rate to 5.25 percent. The change does not affect tax liability accruing before the effective date of the Act, which is October 1, 2025. The former tax rate remains in effect for collecting taxes due and enforcing tax liability.

Decreases the state sales and use tax rate in Texas.

This bill amends the Texas Tax Code to lower the state sales and use tax rate to 5.25 percent. The change does not affect tax liability accruing before the effective date of the Act, which is October 1, 2025. The former tax rate remains in effect for collecting taxes due and enforcing tax liability.