The proposed joint resolution seeks to amend the Texas Constitution by adding a new section that limits the state sales and use tax rate to a maximum of 6.25 percent on the sales price of taxable items and services. Additionally, it stipulates that no new sales or use taxes can be imposed on items or services that were not subject to such taxes as of January 1, 2025.

This constitutional amendment will be presented to voters during the election scheduled for November 4, 2025. The ballot will include an option for voters to express their support or opposition to the proposition, which aims to establish clear limitations on the rate and application of state sales and use taxes in Texas.