Relating to certain reimbursements and discounts allowed for the collection and payment of sales and use taxes.

SB 831 amends Texas tax law to adjust reimbursement deductions for businesses collecting sales and use taxes. Businesses can now deduct 0.5% of regular sales tax collected and 2.5% of tax from credit card sales to cover collection costs. It also adds a 1.25% prepayment discount for businesses estimating quarterly or monthly tax liabilities, provided they pay at least 90% of the prior year’s tax. Businesses may voluntarily contribute their reimbursement amount to education grants via the comptroller, with the law taking effect October 1, 2025.