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  89R1369 CJD-D     By: Raymond H.J.R. No. 79       A JOINT RESOLUTION   proposing a constitutional amendment limiting the rate and   application of state sales and use taxes.          BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Article VIII, Texas Constitution, is amended by   adding Section 26 to read as follows:           Sec.   26.     (a)     The rate of a state sales or use tax may not   exceed 6.25 percent of the sales price of an item or service subject   to the tax.           (b)     A state sales or use tax may not be imposed on an item or   service on which a state sales or use tax was not imposed on January   1, 2025.          SECTION 2.  This proposed constitutional amendment shall be   submitted to the voters at an election to be held November 4, 2025.   The ballot shall be printed to permit voting for or against the   proposition: "The constitutional amendment limiting the rate and   application of state sales and use taxes."