The fun continues with the 89th Regular Session of the Texas Legislature, with several new proposed House Bills that relate to the imposition of Texas taxes. Of the over 100 proposals put forth so far, we’re keeping a closer watch on the following:
H.B. 134 (Rep. Meyer) and H.B. 924 (Rep. Schofield)
These two proposals each feature changes relating to the location at which certain sales are consummated for purposes of the local sales and use tax.
H.B. 452 (Rep. Bernal)
Includes a proposal relating to a sales and use tax refund on ad valorem taxes paid by qualifying small businesses.
H.B. 920 (Rep. Bumgarner)
Includes a proposal for an exemption from sales and use tax for firearms, ammunition, and other related items.
H.B. 1681 (Rep. Button)
Includes a proposal relating to the applicability of Texas sales and use tax to certain services provided by a marketplace provider. For questions on marketplace providers, please see my prior blog post on that here.
H.B. 3089 (Rep. Tepper)
Includes a proposal relating to the exclusion of real property repair and remodeling services from the Texas sales and use tax. I’ve also briefly discussed these services, here.
H.B. 1251 (Rep. Fischer)
Includes a proposal relating to an exemption from sales and use tax for certain educational materials, including textbooks and school computers
Representative Martinez Fischer also put forward two fairly aggressive proposals on Texas sales and use taxes:
- B. 1252 – relating to an exemption from sales and use tax for the first $100 on any purchase of $100 or more.
- B. 3437 – relating to the reduction of the Texas sales and use tax rate from 6.25% to 5.25%.
Undoubtedly, this session will feature a multitude of additional tax proposals, and we’ll be updating our blog accordingly.
