Texas Statutes
Chapter 321 - Municipal Sales and Use Tax Act
Subchapter C. Computation of Taxes

Section 321.201. Computation of Sales Taxes - Sec. 321.201. COMPUTATION OF SALES TAXES. (a) Each retailer in...

Section 321.202. Method of Reporting: Retailers Having Sales Below Taxable Amount - Sec. 321.202. METHOD OF REPORTING: RETAILERS HAVING SALES BELOW TAXABLE...

Section 321.203. Consummation of Sale - Sec. 321.203. CONSUMMATION OF SALE. (a) A sale of a...

Section 321.204. Computation of Use Tax - Sec. 321.204. COMPUTATION OF USE TAX. (a) In each municipality...

Section 321.205. Use Tax: Municipality in Which Use Occurs - Sec. 321.205. USE TAX: MUNICIPALITY IN WHICH USE OCCURS. (a)...

Section 321.206. Incidence of Additional Municipal Sales and Use Tax - Sec. 321.206. INCIDENCE OF ADDITIONAL MUNICIPAL SALES AND USE TAX....

Section 321.207. Local Tax Inapplicable When No State Tax; Exceptions - Sec. 321.207. LOCAL TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS....

Section 321.208. State Exemptions Applicable - Sec. 321.208. STATE EXEMPTIONS APPLICABLE. The exemptions provided by Subchapter...

Section 321.209. Transition Exemption: General Purpose Sales and Use Tax - Sec. 321.209. TRANSITION EXEMPTION: GENERAL PURPOSE SALES AND USE TAX....

Section 321.2091. Transition Exemption: Additional Municipal Sales and Use Tax - Sec. 321.2091. TRANSITION EXEMPTION: ADDITIONAL MUNICIPAL SALES AND USE TAX....

Section 321.210. Telecommunications Exemption - Sec. 321.210. TELECOMMUNICATIONS EXEMPTION. (a) There are exempted from the...