Bill > HJR79

This joint resolution proposes a constitutional amendment to limit the state sales and use tax rate and scope in Texas. Specifically, the amendment would cap the state sales and use tax rate at 6.25 percent and prohibit imposing such taxes on any items or services that were not already subject to sales tax as of January 1, 2025. This means the legislature would be prevented from expanding the sales tax to new types of goods or services beyond what currently exists, and would also restrict the overall tax rate. The proposed amendment would be submitted to Texas voters for approval at the November 4, 2025 election, with the ballot language clearly stating the purpose of limiting sales and use tax rates and application. If approved by voters, this amendment would add a new Section 26 to Article VIII of the Texas Constitution, providing a constitutional constraint on future sales tax policies.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HJR79