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• Go to the tax code section where it's defined, so we're looking at this is in tax code section 2351 as
• Of the remaining states, 35 states use destination sourcing and four states have no sales tax.
• The tax code? The government code? The government code? Hey, it's a state law.
• The city, the state... ...collects state taxes and local sales taxes together.
• The state of Texas has collected more than $2 billion in state sales tax generated by Dell Systems.

Bills: HB134, HB135, HB 1109, HB 1243, HB1392, HB1399, HJR99, HB134, HB135

Keywords: sales tax, use tax, local tax, municipal tax, county tax, tax sourcing, place of business, principal business location, small business, retailer, marketplace seller, economic development agreement, Chapter 321, Chapter 323, Tax Code, Texas Comptroller, local sales and use tax, tax jurisdiction, order consummation, ship-to location

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• To include Midland to receive a state sales tax and hotel occupancy tax incentive program.
• These revenues or rebates include the state sales tax, state hotel occupancy tax, and the state mixed
• sales taxes and state hotel occupancy taxes.
• sales taxes, state hotel occupancy taxes, and state mixed beverage taxes for 30 years.
• Then I applied for property tax relief under Texas Tax Code, Chapter 11, Section 11A.

Bills: HB249, HB 1186, HB2313, HB2408, HB2508, HB2730, HB2974, HB3045, HB3232, HB3336, HB3710, HB4044, HB4236, HJR133, HB249

Keywords: ad valorem taxes, property taxes, homestead exemption, disabled veterans, senior citizens, tax payments, installment payments, municipal tax revenue, hotel, convention center, tax code, economic development, local government, municipality, tax revenue, qualified projects, municipal taxation, hotel project, municipality funding, veteran

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• This will provide for a state class... a misdemeanor.
• Just as a It is to amend the state constitution.
• of New York. of Coppell, the Street Maintenance Tax, or SMT, is a special sales tax in the tax code
• Currently, the tax code provides certain protections to property owners during the hearing process before
• Senate Bill 2016 requires that the state conduct a one-time audit of each county in the state with a

Bills: SB32, SB464, SB996, SB1163, SB1173, SB1277, SB1452, SB1453, SB1548, SB1882, SB1883, SB2016, SB 32

Keywords: ad valorem taxation, tax exemption, franchise tax credit, income production, personal property, SB 464, school buffer zone, tobacco retailer, vape shop, e-cigarette, vaping, nicotine, tobacco products, retail permit, comptroller, Class A misdemeanor, school proximity, youth access, public school, private school

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• So in my venture fund, it's a $50 million fund, and the state of New Mexico, their State Investment Council
• In the immediate aftermath of COVID, you're talking about states that are high tax, high regulatory,
• Just to clarify, the ESF is a tax on oil and gas severance taxes. You really want to eliminate...
• Although these aren't taxable dollars in a traditional sense like a sales tax or property tax, it is
• from state traffic fines.

Bills: HB 104, HB2054, HB3459, HB3745, HB4486, HB4488, HB4601, HB104

Keywords: Texas Future Fund, investment review board, economic stabilization, innovative technology, national defense, HB 2054, Texas volunteer fire department assistance fund, Rural Volunteer Fire Department Assistance Program, volunteer fire departments, wildfire mitigation, wildland fire, rural fire protection, insurer assessment, insurance premium tax, state appropriations, firefighting grants, emergency services, high-risk wildfire areas, Texas Comptroller, Texas Government Code

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• tax base than anyone in the country, any state revenue code in the country touches.
• income taxes last federal and state income taxes last year. year. year.
• 44th in overall state tax competitiveness, which places us in the 10 lowest-ranked states.
• The bill ties valuation to the federal state tax standard under Internal Revenue Code Section 2031.
• In Minnesota, we've seen this already with our tax code.

Bills: HF4621, HF4123, HF4616, HF1183

Keywords: child tax credit, financial assistance, low-income families, state revenue, tax policy, net investment income, taxation, business income, self-employment, tax increase, wealth tax, fairness, public services, high-income earners, economic equity, Internal Revenue Code, employee classification, federal law, Minnesota statutes, 1183

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• Thank you for coming to state government today. Uh, you need to go first, sir.
• It also brings them in line with all the other state open meetings instead of 10 days. ...state open
• , where the developers tend to... ...the state where the developers tend to apply for housing tax credits
• It talks about that it would decrease exempt them from all taxes.
• And I was wondering a little... taxes.

Bills: HB442, HB459, HB90, HB91, HB461, HB481

Keywords: codification, Code of Alabama 1975, cumulative supplement, replacement volume, technical corrections, code cleanup, state code update, local laws, Secretary of State, Code Commissioner, Thomson Reuters, boating violation, scrivener's error, typographical correction, clerical correction, legislative housekeeping, 2024 Regular Session, 2025 session statutes, county local laws, official code publication

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• >> would prevail over state law. >> would prevail over state law.
• order judgment or mandate from the state order judgment or mandate from the state or<00:09:09.440
• a state government that can do that. a state government that can do that.
• <00:28:01.919> rights environmentalist making a states rights environmentalist making a states
• or a fee or is going to do a new tax or a fee or renew<00:51:40.240> a<00:51:40.480> tax

Bills: SB23, SB71, SB105, SB109, SB115, SB131, SB148, SB165

Keywords: law enforcement, taser, restrained individuals, police procedures, civil rights, income tax, tax exemption, Alabama tax code, Section 40-18-3, civilian employees, Department of Defense, DoD, Armed Forces, military pay, combat zone, deployment, National Guard, Reserve components, emergency response, federal employees

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• hotel occupancy and state sales tax collected.
• This PFZ would capture incremental state hotel occupancy taxes, sales taxes, and mixed beverage taxes
• Currently, the tax code, Subchapter E, Section One, 52, lists agriculture and timber vehicles as tax-exempt
• Authorizes Garland to utilize specific hotel occupancy tax and state sales tax revenue derived from a
• As you know, this is a 10-year entitlement of state hotel occupancy tax and state sales tax revenue generated

Bills: HB 1039, HB2289, HB2370, HB2404, HB3066, HB3076, HB3117, HB3118, HB3169, HB3178, HB3179, HB3182, HB3196, HB3241, HB3377, HB3500, HB3567, HB3715, HB3954, HB4098, HB4109, HB4222, HB4226, HB4412, HB4659, HB4682, HB4683, HB4755, HB4926, HB5165, HB5562, HB5596

Keywords: hotel occupancy tax, municipal revenue, tax authority, border counties, tax legislation, municipalities, hotel tax revenue, convention centers, economic development, local government authority, HB 2370, HOT tax, venue projects, convention center, municipal finance, local government code, Section 334.0082, tourism tax, debt financing, bond repayment

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• Local restaurant owners may deduct $5 from the state sales and use tax liability for every 100 Texas
• to the state.
• This bill adds food bank vehicles to the list of exempt vehicles in the tax code from state tax on the
• Chair members, House Bill 4044 amends Chapter 172 of the tax code to reauthorize the participation of
• or the Texas Insurance Premium Tax.

Bills: HB104, HB2434, HB2529, HB2688, HB3161, HB3486, HB3487, HB3745, HB4044, HB4226, HB4945, HB104

Keywords: Texas Future Fund, investment review board, economic stabilization, innovative technology, national defense, retirement, service credit, Employees Retirement System of Texas, employee benefits, pension reform, salary supplement, county judges, judicial functions, state law, government compensation, public retirement systems, municipality pensions, firefighters, police officers, retirement age

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• For instance, Texas Tax Code 151.309 exempts political subdivisions. from paying sales taxes and we don't
• It's not only 2%; it actually doesn't tax some people in the state and taxes others.
• The bill clarifies a provision, as previously stated. stated, to ensure that this property tax relief
• code states that a person is entitled to a tax exemption if the property he owns is used exclusively
• HB 2723 seeks to rectify this code discrepancy by amending Section 1117 of the tax code. code to require

Bills: HB511, HB972, HB 1035, HB2481, HB2723, HB2742, HB2894, HB2962, HB3077, HB3093, HB3307, HB3684, HJR67, HJR72

Keywords: ad valorem taxation, caregiver exemption, Medicaid, long-term services, tax relief, assisted living, housing support, property tax exemption, caregiver support, residence homestead, tax exemption, unpaid caregiver, state tax code, property tax, caregiver, waiting list, intellectual disability, developmental disability, ad valorem tax, family support

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• The SMR tax for the city of Coppell is a special sales tax utilized by cities across Texas to repair
• to propose the adoption of an M&O tax rate above the voter approval tax rate for a specific purpose.
• Taxpayers have raised concerns that taxing units re-propose bond propositions and tax rate increases
• pay their taxes.
• The unused increment rate gives taxing entities the ability to recapture tax capacity that they did not

Bills: SB1277, SB1531, SB2452, SB2520, SB2521, SB2529, SB2538, SB2539, SB2541, SB2873

Keywords: municipal sales tax, street maintenance, local option tax, Tax Code Chapter 327, sales and use tax, street repair, sidewalk maintenance, water infrastructure, wastewater system, stormwater system, local election, ballot language, reauthorization, municipal finance, infrastructure funding, Texas municipalities, street and sidewalk tax, special district tax, public works, property tax

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• I've testified before on the Disabled Veterans Property Tax... ...exemption, and it's a property tax
• $0.32 tax rate this past year.
• for the state.
• By the state of Texas, by the state government. The technology is there. It's legally sound.
• This will allow for daily consideration of lowering property taxes, sales taxes, and corporate taxes,

Bills: SB524, SB782, HB42, HB1056, HB2894, HB3033, HB3474, HB3594, HB4738, HB5246, HB42

Keywords: SB 524, Texas franchise tax, veteran-owned business, new veteran-owned business, business tax exemption, filing fee exemption, Tax Code Chapter 171, Business Organizations Code, Comptroller, small business, veterans, entrepreneurship, tax repeal, privilege tax, beginning date, franchise tax exemption, severance tax, oil, gas, restimulation wells

Bills: HB148, HB203, HB360, HB552, HB 1244, HB 1284, HB1533, HJR30, HB148, HB203, HJR30

Keywords: residential property, ad valorem tax, leasing, property appraisal, fair market rent, housing affordability, appraised value, tax limitation, housing market, affordable housing, leased residential real property, rent control, Texas Tax Code, property tax, residential leasing, homestead, tax code, appraisal review board, real estate sales, property tax relief

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• And Representative Crawford is a great supporter of our state parks.
• And Representative Crawford is a great supporter of our state parks.
• <00:16:00.480> continues help ensure the United States continues help ensure the United States
• And my dad was also a state line Ducky.
• the chamber spoke about other states the chamber spoke about other states that<00:19:02.480>

Bills: SB71, SB71

Keywords: environmental regulation, federal standards, scientific evidence, water quality, administrative law, income tax, tax exemption, Alabama tax code, Section 40-18-3, civilian employees, Department of Defense, DoD, Armed Forces, military pay, combat zone, deployment, National Guard, Reserve components, emergency response, federal employees

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• The current property tax code places local taxing districts like ours in a potentially devastating financial
• and the Texas Property Tax Code.
• They have exempted property taxes all around the state of Texas.
• code treatment under the tax code.
• We are too dependent on property taxes in this state.

Bills: SB467, SB325, SB867, SB994, SB1052, SB1237, SB1449, SB1531, SB2063, SB2172, SB2173, SB2520, SB2529, SB2538, SB2541, SJR46, SJR84

Keywords: SB 467, Texas property tax, ad valorem tax, homestead exemption, residence homestead, fire damage, house fire, destroyed home, temporary tax relief, appraisal district, chief appraiser, local taxing unit, tax rollback, tax refund, Tax Code Chapter 11, prorated exemption, homestead improvement, disaster relief, property tax exemption, residential property

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• units, we do seem... to have a phenomenon occurring that as the state pushes down school tax. tax levies
• relief gets to voters and the state strictly. how taxes, we strictly regulate taxes. and how and why
• I included the entirety of the definitions and tax code there.
• code. and that was a session in which we enacted the property tax code along with truth in taxation
• It's not the governing body levying. the tax, it's the public deciding to tax themselves for the stated

Bills: HB19, HB30, HB851, HB1663, HB1681, HB1769, HB1937, HB1979, HB2428, HB2433, HB2825, HB3159, HB3424, HB3486, HB3487, HB3504, HB3605, HB3879, HB3994, HB4382, HB4752, HB5444, HB5446, HB5447, HB3199, HB4847, HB19

Keywords: local government debt, property tax, ad valorem tax, bond election, certificate of obligation, anticipation note, school district tax rate, voter-approval rate, debt service cap, municipal finance, county bonds, flood control district, hospital district, public works, tax transparency, property tax notice, November uniform election date, general obligation bonds, local debt reform, taxpayer notice

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• So House Bill 5169 addresses this issue by introducing a new section of the tax code which prohibits
• Texas is the best state for business, but the franchise tax remains an outdated... an unnecessary barrier
• This is solid tax policy that places the confidence of operating our state back into the hands of the
• The franchise tax is our second largest state revenue source in fiscal 24, representing 8.4% of total
• state tax collections.

Bills: HB 105, HB982, HB1483, HB1508, HB2575, HB3646, HB3993, HB4083, HB4580, HB4725, HB5169, HB5511, HJR73, HJR102, HJR174, HB3746, HB4240

Keywords: economic development, job creation, energy, tax incentives, technology investment, ad valorem taxes, elderly, disabled, low-income, tax limitation, homesteads, Texas Tax Code, property tax, ad valorem tax, tax exemption, residential real property, home improvement, energy efficiency, energy-efficient upgrades, HVAC

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• units across the state.
• Second, ... ...for all taxing units across the state.
• In fact, Texas remains one of only seven states in the country to still tax inventory in 2025.
• If there is a motion that states the minimum interest and sinking tax rate, states the proposed rate,
• states the difference between the minimum and the proposed interest and sinking tax rate, describes

Bills: SB32, SB464, SB996, SB1163, SB1173, SB1277, SB1452, SB1453, SB1548, SB1882, SB1883, SB2016

Keywords: ad valorem taxation, tax exemption, franchise tax credit, income production, personal property, SB 464, school buffer zone, tobacco retailer, vape shop, e-cigarette, vaping, nicotine, tobacco products, retail permit, comptroller, Class A misdemeanor, school proximity, youth access, public school, private school

Summary: The Senate Local Government Committee heard several bills by Senator Bettencourt focused on property tax and local government accountability. SB 32 would provide about $700 million in business tax relief by raising the business personal property exemption from $2,500 to $25,000 and continuing a 20% franchise tax credit for inventory taxes paid. Witnesses from NFIB, the Texas Retailers Association, and Texas Realtors supported the bill, saying business personal property and inventory taxes are burdensome and especially hard on small businesses. After no opposition testimony, SB 32 was left pending. The committee also heard SB 1453, which would change how interest and sinking tax rates are calculated by using only the minimum debt service required under bond schedules, while still allowing a higher rate with a 60% governing body vote and a public explanation. A witness from the Texas Taxpayers and Research Association supported the bill as a way to keep debt rates from rising as property values increase and to preserve tax relief. The bill was left pending after testimony. SB 1883 would tighten rules on local impact fees by requiring 60 days of public availability for capital improvement plans and land use assumptions, raising the approval threshold for adopting impact fees from a simple majority to two-thirds, limiting how often fees can be increased, and expanding notice requirements. Builders and developers testified in support, arguing that impact fees are often poorly reviewed, lack accountability, and are passed on to homebuyers, worsening housing affordability. Committee members discussed adding audit provisions and questioned the lack of city testimony. The bill was left pending with subcommittee action. SB 1452 would require a voter election to decide whether a municipal management district continues to exist, with dissolution if voters reject it; supporters said it would add accountability, while others noted some districts provide essential services and infrastructure. The committee heard testimony from district representatives and builders, then left SB 1452 pending before recessing.

Transcript Highlights:

• This will provide for a state Class A misdemeanor.
• Unlike the rules in the charter, city code can be amended more easily.
• The street maintenance tax, or SMR is, a special sales tax in the tax code used by some cities to repair
• Currently, the tax code provides certain protections to property owners during the hearing process before
• Senate Bill 2016 requires that the state audit conduct a one-time audit of each county in the state with

Bills: SB 32, SB 464, SB 996, SB 1163, SB 1173, SB 1277, SB 1452, SB 1453, SB 1548, SB 1882, SB 1883, SB 2016

Keywords: ad valorem taxation, tax exemption, franchise tax credit, income production, personal property, SB 464, school buffer zone, tobacco retailer, vape shop, e-cigarette, vaping, nicotine, tobacco products, retail permit, comptroller, Class A misdemeanor, school proximity, youth access, public school, private school

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• in states like states like Colorado, New Mexico, and Arizona.
• Texas requires the same for our out of state licenses as well.
• Uh, in the school district and there was nothing in the code.
• Hates mandates from the state, um. And this would be a mandate, um.
• They need support from the state to protect children.

Bills: HB6, HB27, HB123, HB210, HB213, HB222

Keywords: hemp, consumable hemp products, hemp-derived cannabinoids, CBD, cannabidiol, CBG, cannabigerol, Texas hemp law, hemp regulation, cannabinoid products, delta-9 THC, intoxicating hemp, hemp gummies, hemp vape, retail registration, product registration, QR code labeling, child-resistant packaging, youth access, minor sales