Texas HB485 allows emergency services districts to impose a sales tax on gas and electricity sold for residential use.

Texas HB485 amends the Health and Safety Code to allow the board of an emergency services district to repeal the exemption for gas and electricity sold for residential use. This repeal allows the district to impose a sales or use tax on these utilities. The board can also reinstate the exemption. The repeal or reinstatement of the exemption takes effect in the district on the first day of the first calendar quarter after the comptroller receives notice of the order. The act takes effect immediately if it receives a two-thirds vote in both houses, otherwise it takes effect September 1, 2025.

Texas HB485 allows emergency services districts to impose a sales tax on gas and electricity sold for residential use.

Texas HB485 amends the Health and Safety Code to allow the board of an emergency services district to repeal the exemption for gas and electricity sold for residential use. This repeal allows the district to impose a sales or use tax on these utilities. The board can also reinstate the exemption. The repeal or reinstatement of the exemption takes effect in the district on the first day of the first calendar quarter after the comptroller receives notice of the order. The act takes effect immediately if it receives a two-thirds vote in both houses, otherwise it takes effect September 1, 2025.