Sec. 322.101. SALES TAX. There is imposed in a taxing entity a sales tax at the rate authorized and set as provided by the law authorizing the creation of the taxing entity and applied to the receipts from the sale within the entity area of all taxable items that are subject to the sales tax under Chapter 151.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
Structure Texas Statutes
Subtitle C - Local Sales and Use Taxes
Chapter 322 - Sales and Use Taxes for Special Purpose Taxing Authorities
Subchapter B. Assessment and Computation of Taxes
Section 322.103. Computation of Sales Taxes
Section 322.104. Computation of Use Tax
Section 322.105. Use Tax: Where Use Occurs
Section 322.106. Tax Inapplicable When No State Tax; Exceptions
Section 322.108. Certain Provisions of Municipal Sales and Use Tax Applicable
Section 322.109. Telecommunications Exemption
Section 322.110. Transition Exemption in Certain Taxing Entities