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Subchapter A. General Provisions
Section 321.001. Short Title - Sec. 321.001. SHORT TITLE. This chapter may be cited as...
Section 321.002. Definitions - Sec. 321.002. DEFINITIONS. (a) In this chapter: (1) "Additional municipal...
Section 321.003. Other Portions of Tax Applicable - Sec. 321.003. OTHER PORTIONS OF TAX APPLICABLE. Subtitles A and...
Section 321.004. References to Sales or Use Tax - Sec. 321.004. REFERENCES TO SALES OR USE TAX. A reference...
Subchapter B. Imposition of Sales and Use Taxes by Municipalities
Section 321.101. Tax Authorized - Sec. 321.101. TAX AUTHORIZED. (a) A municipality may adopt or...
Section 321.102. Effective Dates: New Tax, Tax Repeal, Boundary Change - Sec. 321.102. EFFECTIVE DATES: NEW TAX, TAX REPEAL, BOUNDARY CHANGE....
Section 321.1025. Annexation to Certain Regional Transportation Authorities - Sec. 321.1025. ANNEXATION TO CERTAIN REGIONAL TRANSPORTATION AUTHORITIES. (a) A...
Section 321.103. Sales Tax - Sec. 321.103. SALES TAX. (a) In a municipality that has...
Section 321.104. Use Tax - Sec. 321.104. USE TAX. (a) In a municipality that has...
Section 321.1045. Imposition of Sales and Use Tax in Certain Federal Military Installations - Sec. 321.1045. IMPOSITION OF SALES AND USE TAX IN CERTAIN...
Section 321.105. Residential Use of Gas and Electricity - Sec. 321.105. RESIDENTIAL USE OF GAS AND ELECTRICITY. (a) There...
Section 321.1055. Imposition of Fire Control or Crime Control District Tax on the Residential Use of Gas and Electricity - Sec. 321.1055. IMPOSITION OF FIRE CONTROL OR CRIME CONTROL DISTRICT...
Section 321.106. Fire Control District Tax - Sec. 321.106. FIRE CONTROL DISTRICT TAX. (a) Subject to an...
Section 321.107. Administration of Local Sales and Use Taxes Imposed by Other Governmental Entities - Sec. 321.107. ADMINISTRATION OF LOCAL SALES AND USE TAXES IMPOSED...
Section 321.108. Municipal Crime Control and Prevention District Tax - Sec. 321.108. MUNICIPAL CRIME CONTROL AND PREVENTION DISTRICT TAX. (a)...
Subchapter C. Computation of Taxes
Section 321.201. Computation of Sales Taxes - Sec. 321.201. COMPUTATION OF SALES TAXES. (a) Each retailer in...
Section 321.202. Method of Reporting: Retailers Having Sales Below Taxable Amount - Sec. 321.202. METHOD OF REPORTING: RETAILERS HAVING SALES BELOW TAXABLE...
Section 321.203. Consummation of Sale - Sec. 321.203. CONSUMMATION OF SALE. (a) A sale of a...
Section 321.204. Computation of Use Tax - Sec. 321.204. COMPUTATION OF USE TAX. (a) In each municipality...
Section 321.205. Use Tax: Municipality in Which Use Occurs - Sec. 321.205. USE TAX: MUNICIPALITY IN WHICH USE OCCURS. (a)...
Section 321.206. Incidence of Additional Municipal Sales and Use Tax - Sec. 321.206. INCIDENCE OF ADDITIONAL MUNICIPAL SALES AND USE TAX....
Section 321.207. Local Tax Inapplicable When No State Tax; Exceptions - Sec. 321.207. LOCAL TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS....
Section 321.208. State Exemptions Applicable - Sec. 321.208. STATE EXEMPTIONS APPLICABLE. The exemptions provided by Subchapter...
Section 321.209. Transition Exemption: General Purpose Sales and Use Tax - Sec. 321.209. TRANSITION EXEMPTION: GENERAL PURPOSE SALES AND USE TAX....
Section 321.2091. Transition Exemption: Additional Municipal Sales and Use Tax - Sec. 321.2091. TRANSITION EXEMPTION: ADDITIONAL MUNICIPAL SALES AND USE TAX....
Section 321.210. Telecommunications Exemption - Sec. 321.210. TELECOMMUNICATIONS EXEMPTION. (a) There are exempted from the...
Subchapter D. Administration of Taxes
Section 321.301. Comptroller to Collect and Administer Taxes - Sec. 321.301. COMPTROLLER TO COLLECT AND ADMINISTER TAXES. The comptroller...
Section 321.302. Comptroller's Reporting Duties - Sec. 321.302. COMPTROLLER'S REPORTING DUTIES. (a) The comptroller shall make...
Section 321.3022. Tax Information - Sec. 321.3022. TAX INFORMATION. (a) In this section, "other local...
Section 321.3025. Disposition of Amount Erroneously Collected - Sec. 321.3025. DISPOSITION OF AMOUNT ERRONEOUSLY COLLECTED. (a) If in...
Section 321.303. Sales Tax Permits and Exemption and Resale Certificates - Sec. 321.303. SALES TAX PERMITS AND EXEMPTION AND RESALE CERTIFICATES....
Section 321.304. Discounts for Prepayment and Tax Collection - Sec. 321.304. DISCOUNTS FOR PREPAYMENT AND TAX COLLECTION. All discounts...
Section 321.305. Penalties - Sec. 321.305. PENALTIES. The penalties provided by Chapter 151 for...
Section 321.306. Comptroller's Rules - Sec. 321.306. COMPTROLLER'S RULES. The comptroller may adopt reasonable rules...
Section 321.307. Delinquent Taxes: Limitations - Sec. 321.307. DELINQUENT TAXES: LIMITATIONS. The limitations for the bringing...
Section 321.308. Seizure and Sale of Property - Sec. 321.308. SEIZURE AND SALE OF PROPERTY. If the comptroller...
Section 321.309. Suit for Tax Collection - Sec. 321.309. SUIT FOR TAX COLLECTION. (a) A municipality acting...
Section 321.310. Disapproval of Municipal Suit - Sec. 321.310. DISAPPROVAL OF MUNICIPAL SUIT. (a) The comptroller or...
Section 321.311. Judgments in Municipal Suit - Sec. 321.311. JUDGMENTS IN MUNICIPAL SUIT. (a) A judgment in...
Section 321.312. Retention of Certain Municipal Sales Taxes - Sec. 321.312. RETENTION OF CERTAIN MUNICIPAL SALES TAXES. A municipality...
Subchapter E. Tax Election Procedures
Section 321.401. Calling of Election - Sec. 321.401. CALLING OF ELECTION. (a) An election under this...
Section 321.402. Deadlines After Petition - Sec. 321.402. DEADLINES AFTER PETITION. (a) After the receipt of...
Section 321.403. Time of Election - Sec. 321.403. TIME OF ELECTION. (a) An election under this...
Section 321.404. Ballot Wording - Sec. 321.404. BALLOT WORDING. (a) In an election to adopt...
Section 321.405. Official Results of Election - Sec. 321.405. OFFICIAL RESULTS OF ELECTION. (a) Within 10 days...
Section 321.406. Frequency of Election - Sec. 321.406. FREQUENCY OF ELECTION. An election under this chapter...
Section 321.407. Election Contest: Notice - Sec. 321.407. ELECTION CONTEST: NOTICE. (a) If an election held...
Section 321.408. Election Contest: Delayed Effective Date - Sec. 321.408. ELECTION CONTEST: DELAYED EFFECTIVE DATE. (a) When the...
Section 321.409. Combined Municipal Sales Tax Ballot Propositions - Sec. 321.409. COMBINED MUNICIPAL SALES TAX BALLOT PROPOSITIONS. (a) Notwithstanding...
Subchapter F. Revenue Deposit, Distribution, and Use
Section 321.501. Trust Account - Sec. 321.501. TRUST ACCOUNT. (a) The comptroller shall deposit the...
Section 321.502. Distribution of Trust Funds - Sec. 321.502. DISTRIBUTION OF TRUST FUNDS. At least twice during...
Section 321.5025. Distribution of Trust Funds to Defunding Municipality - Sec. 321.5025. DISTRIBUTION OF TRUST FUNDS TO DEFUNDING MUNICIPALITY. (a)...
Section 321.503. State's Share - Sec. 321.503. STATE'S SHARE. Before sending any money to a...
Section 321.504. Amounts Retained in Trust Account - Sec. 321.504. AMOUNTS RETAINED IN TRUST ACCOUNT. (a) The comptroller...
Section 321.505. Interest on Trust Account - Sec. 321.505. INTEREST ON TRUST ACCOUNT. Interest earned on all...
Section 321.506. Use of Tax Revenue by Municipality - Sec. 321.506. USE OF TAX REVENUE BY MUNICIPALITY. Except as...
Section 321.507. Use of Additional Municipal Sales and Use Tax - Sec. 321.507. USE OF ADDITIONAL MUNICIPAL SALES AND USE TAX....
Section 321.508. Pledge of Tax Revenue - Sec. 321.508. PLEDGE OF TAX REVENUE. (a) A municipality may...
Section 321.509. Tax Powers of Municipality Not Limited - Sec. 321.509. TAX POWERS OF MUNICIPALITY NOT LIMITED. This chapter...
Section 321.510. Reallocation of Municipal or Local Governmental Entity Tax Revenue - Sec. 321.510. REALLOCATION OF MUNICIPAL OR LOCAL GOVERNMENTAL ENTITY TAX...