Sec. 323.204. COMPUTATION OF USE TAX. In each county that has adopted the taxes authorized by this chapter, the tax imposed by Section 323.104, by other applicable local taxes, and by Subchapter D, Chapter 151, are added together to form a single combined tax rate, except only the rate of the county tax is used in a situation described by Section 323.205(b).
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 323 - County Sales and Use Tax Act
Subchapter C. Computation of Taxes
Section 323.201. Computation of Sales Taxes
Section 323.202. Method of Reporting: Retailers Having Sales Below Taxable Amount
Section 323.203. Consummation of Sale
Section 323.204. Computation of Use Tax
Section 323.205. Use Tax: County in Which Use Occurs
Section 323.206. County Tax Inapplicable When No State Tax; Exceptions
Section 323.207. State Exemptions Applicable