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  89R14372 CJD-D     By: Martinez Fischer H.B. No. 3437       A BILL TO BE ENTITLED   AN ACT   relating to decreasing the state sales and use tax rate.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 151.051(b), Tax Code, is amended to read   as follows:          (b)  The sales tax rate is 5.25 [ 6-1/4 ] percent of the sales   price of the taxable item sold.          SECTION 2.  The change in law made by this Act does not   affect tax liability accruing before the effective date of this   Act. That liability continues in effect as if this Act had not been   enacted, and the former law is continued in effect for the   collection of taxes due and for civil and criminal enforcement of   the liability for those taxes.          SECTION 3.  This Act takes effect October 1, 2025.