Sec. 322.102. USE TAX. In a taxing entity, there is imposed an excise tax on the use, storage, and other consumption within the entity area of taxable items purchased, leased, or rented from a retailer during the period that the sales tax is effective within the entity area. The rate of the excise tax is the same rate as the rate of the sales tax imposed by the taxing entity and is applied to the sales price of the taxable item.
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