Sec. 322.104. COMPUTATION OF USE TAX. (a) In each taxing entity the tax imposed by Subchapter D, Chapter 151, the tax imposed under Section 321.104(a), if applicable, and the tax imposed under Section 322.102 are added together to form a single combined tax rate, except in a situation described by Section 322.105(b).
(b) The formula prescribed by Section 322.103(b) applies to the computation of the amount of the tax under this section.
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