Texas Statutes
Subtitle C - Local Sales and Use Taxes
Chapter 323 - County Sales and Use Tax Act

Subchapter A. General Provisions

Section 323.001. Short Title - Sec. 323.001. SHORT TITLE. This chapter may be cited as...

Section 323.002. Definitions - Sec. 323.002. DEFINITIONS. The words used in this chapter and...

Section 323.003. Other Portions of Tax Applicable - Sec. 323.003. OTHER PORTIONS OF TAX APPLICABLE. Subtitles A and...

Subchapter B. Imposition of Sales and Use Taxes by Counties

Section 323.101. Tax Authorized - Sec. 323.101. TAX AUTHORIZED. (a) A qualified county may adopt...

Section 323.102. Effective Dates: New Tax, Tax Repeal - Sec. 323.102. EFFECTIVE DATES: NEW TAX, TAX REPEAL. (a) Except...

Section 323.103. Sales Tax - Sec. 323.103. SALES TAX. In a county that has adopted...

Section 323.104. Use Tax - Sec. 323.104. USE TAX. In a county that has adopted...

Section 323.105. Crime Control District Tax - Sec. 323.105. CRIME CONTROL DISTRICT TAX. (a) Subject to an...

Subchapter C. Computation of Taxes

Section 323.201. Computation of Sales Taxes - Sec. 323.201. COMPUTATION OF SALES TAXES. (a) Each retailer in...

Section 323.202. Method of Reporting: Retailers Having Sales Below Taxable Amount - Sec. 323.202. METHOD OF REPORTING: RETAILERS HAVING SALES BELOW TAXABLE...

Section 323.203. Consummation of Sale - Sec. 323.203. CONSUMMATION OF SALE. (a) A sale of a...

Section 323.204. Computation of Use Tax - Sec. 323.204. COMPUTATION OF USE TAX. In each county that...

Section 323.205. Use Tax: County in Which Use Occurs - Sec. 323.205. USE TAX: COUNTY IN WHICH USE OCCURS. (a)...

Section 323.206. County Tax Inapplicable When No State Tax; Exceptions - Sec. 323.206. COUNTY TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS....

Section 323.207. State Exemptions Applicable - Sec. 323.207. STATE EXEMPTIONS APPLICABLE. The exemptions provided by Subchapter...

Section 323.208. Telecommunications Exemption - Sec. 323.208. TELECOMMUNICATIONS EXEMPTION. (a) There are exempted from the...

Section 323.209. Transition Exemption - Sec. 323.209. TRANSITION EXEMPTION. (a) The receipts from the sale,...

Subchapter D. Administration of Taxes

Section 323.301. Comptroller to Collect and Administer Taxes - Sec. 323.301. COMPTROLLER TO COLLECT AND ADMINISTER TAXES. The comptroller...

Section 323.302. Comptroller's Reporting Duties - Sec. 323.302. COMPTROLLER'S REPORTING DUTIES. (a) The comptroller shall make...

Section 323.3022. Tax Information - Sec. 323.3022. TAX INFORMATION. (a) In this section, "other local...

Section 323.303. Sales Tax Permits and Exemption and Resale Certificates - Sec. 323.303. SALES TAX PERMITS AND EXEMPTION AND RESALE CERTIFICATES....

Section 323.304. Discounts for Prepayment and Tax Collection - Sec. 323.304. DISCOUNTS FOR PREPAYMENT AND TAX COLLECTION. All discounts...

Section 323.305. Penalties - Sec. 323.305. PENALTIES. The penalties provided by Chapter 151 for...

Section 323.306. Comptroller's Rules - Sec. 323.306. COMPTROLLER'S RULES. The comptroller may adopt reasonable rules...

Section 323.307. Delinquent Taxes: Limitations - Sec. 323.307. DELINQUENT TAXES: LIMITATIONS. The limitations for the bringing...

Section 323.308. Seizure and Sale of Property - Sec. 323.308. SEIZURE AND SALE OF PROPERTY. If the comptroller...

Section 323.309. Suit for Tax Collection - Sec. 323.309. SUIT FOR TAX COLLECTION. (a) A county acting...

Section 323.310. Disapproval of County Suit - Sec. 323.310. DISAPPROVAL OF COUNTY SUIT. (a) The comptroller or...

Section 323.311. Judgments in County Suit - Sec. 323.311. JUDGMENTS IN COUNTY SUIT. (a) A judgment in...

Section 323.312. Retention of Certain County Sales Taxes - Sec. 323.312. RETENTION OF CERTAIN COUNTY SALES TAXES. A county...

Subchapter E. Tax Election Procedures

Section 323.401. Calling of Election - Sec. 323.401. CALLING OF ELECTION. (a) An election under this...

Section 323.402. Deadlines After Petition - Sec. 323.402. DEADLINES AFTER PETITION. (a) After the receipt of...

Section 323.403. Time of Election - Sec. 323.403. TIME OF ELECTION. An election under this chapter...

Section 323.404. Ballot Wording - Sec. 323.404. BALLOT WORDING. (a) Except as provided by Subsection...

Section 323.405. Official Results of Election - Sec. 323.405. OFFICIAL RESULTS OF ELECTION. (a) Within 10 days...

Section 323.406. Frequency of Election - Sec. 323.406. FREQUENCY OF ELECTION. An election under this chapter...

Section 323.407. Election Contest: Notice - Sec. 323.407. ELECTION CONTEST: NOTICE. (a) If an election held...

Section 323.408. Election Contest: Delayed Effective Date - Sec. 323.408. ELECTION CONTEST: DELAYED EFFECTIVE DATE. (a) When the...

Subchapter F. Revenue Deposit, Distribution, and Use

Section 323.501. Trust Account - Sec. 323.501. TRUST ACCOUNT. (a) The comptroller shall deposit the...

Section 323.502. Distribution of Trust Funds - Sec. 323.502. DISTRIBUTION OF TRUST FUNDS. At least twice during...

Section 323.503. State's Share - Sec. 323.503. STATE'S SHARE. Before sending any money to a...

Section 323.504. Amounts Retained in Trust Account - Sec. 323.504. AMOUNTS RETAINED IN TRUST ACCOUNT. (a) The comptroller...

Section 323.5041. Interest on Tax Revenue - Sec. 323.5041. INTEREST ON TAX REVENUE. Interest earned on all...

Section 323.505. Use of Tax Revenue - Sec. 323.505. USE OF TAX REVENUE. (a) The money received...

Section 323.510. Reallocation of County or Local Governmental Entity Tax Revenue - Sec. 323.510. REALLOCATION OF COUNTY OR LOCAL GOVERNMENTAL ENTITY TAX...