Sec. 323.207. STATE EXEMPTIONS APPLICABLE. The exemptions provided by Subchapter H, Chapter 151, apply to the taxes authorized by this chapter, except as provided by Sections 151.359(j) and 151.317(b).
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 1274 (H.B. 1223), Sec. 6, eff. September 1, 2013.
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