Proposing a constitutional amendment limiting the rate and application of state sales and use taxes.

HJR 79 proposes a constitutional amendment to cap Texas state sales and use tax rates at 6.25% and prohibit new taxes on items not already taxed as of January 1, 2025. It directly affects all Texas consumers and businesses selling taxable goods or services by limiting the state’s ability to raise rates or expand taxable items. Key provisions include a permanent 6.25% rate ceiling and a freeze preventing new taxes on products/services not subject to tax on the 2025 start date. The amendment requires voter approval in the November 4, 2025 election.