89th Legislature, Regular Session
HB 960
Relating to the repeal of or limitations on certain state and local taxes, including school district maintenance and operations ad valorem taxes, the enactment of state and local value added taxes, and related school finance reform; imposing taxes.
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- Passed House
- Passed Senate
- To Governor
- Became Law
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By: Toth H.B. No. 960 A BILL TO BE ENTITLED AN ACT relating to the repeal of or limitations on certain state and local taxes, including school district maintenance and operations ad valorem taxes, the enactment of state and local value added taxes, and related school finance reform; imposing taxes. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: ARTICLE 1. STATE VALUE ADDED TAX SECTION 1.01. DEFINITIONS. In this article: (1) "Input tax" means the aggregate amount of all state and local value added taxes imposed under this Act that have accrued with respect to services and property supplied to a