89th Legislature, Regular Session
HB 1252
Relating to an exemption from sales and use taxes for purchases up to a certain amount.
Introduced
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- Passed House
- Passed Senate
- To Governor
- Became Law
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By: Martinez Fischer H.B. No. 1252 A BILL TO BE ENTITLED AN ACT relating to an exemption from sales and use taxes for purchases up to a certain amount. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 151.051, Tax Code, is amended by adding Subsection (c)to read as follows: Sec. 151.051. SALES TAX IMPOSED. (a) A tax is imposed on each sale of a taxable item in this state. (b) The sales tax rate is 6-1/4 percent of the sales price of the taxable item sold. (c) For any purchase of 100 dollars or more, the first 100