Texas Statutes
Title 3 - Local Taxation
Subtitle C - Local Sales and Use Taxes

Section 321.1025. Annexation to Certain Regional Transportation Authorities - Sec. 321.1025. ANNEXATION TO CERTAIN REGIONAL TRANSPORTATION AUTHORITIES. (a) A...

Section 321.103. Sales Tax - Sec. 321.103. SALES TAX. (a) In a municipality that has...

Section 321.104. Use Tax - Sec. 321.104. USE TAX. (a) In a municipality that has...

Section 321.1045. Imposition of Sales and Use Tax in Certain Federal Military Installations - Sec. 321.1045. IMPOSITION OF SALES AND USE TAX IN CERTAIN...

Section 321.105. Residential Use of Gas and Electricity - Sec. 321.105. RESIDENTIAL USE OF GAS AND ELECTRICITY. (a) There...

Section 321.1055. Imposition of Fire Control or Crime Control District Tax on the Residential Use of Gas and Electricity - Sec. 321.1055. IMPOSITION OF FIRE CONTROL OR CRIME CONTROL DISTRICT...

Section 321.106. Fire Control District Tax - Sec. 321.106. FIRE CONTROL DISTRICT TAX. (a) Subject to an...

Section 321.107. Administration of Local Sales and Use Taxes Imposed by Other Governmental Entities - Sec. 321.107. ADMINISTRATION OF LOCAL SALES AND USE TAXES IMPOSED...

Section 321.108. Municipal Crime Control and Prevention District Tax - Sec. 321.108. MUNICIPAL CRIME CONTROL AND PREVENTION DISTRICT TAX. (a)...

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...

Subchapter D. Administration of Taxes

Section 321.301. Comptroller to Collect and Administer Taxes - Sec. 321.301. COMPTROLLER TO COLLECT AND ADMINISTER TAXES. The comptroller...

Section 321.302. Comptroller's Reporting Duties - Sec. 321.302. COMPTROLLER'S REPORTING DUTIES. (a) The comptroller shall make...

Section 321.3022. Tax Information - Sec. 321.3022. TAX INFORMATION. (a) In this section, "other local...

Section 321.3025. Disposition of Amount Erroneously Collected - Sec. 321.3025. DISPOSITION OF AMOUNT ERRONEOUSLY COLLECTED. (a) If in...

Section 321.303. Sales Tax Permits and Exemption and Resale Certificates - Sec. 321.303. SALES TAX PERMITS AND EXEMPTION AND RESALE CERTIFICATES....

Section 321.304. Discounts for Prepayment and Tax Collection - Sec. 321.304. DISCOUNTS FOR PREPAYMENT AND TAX COLLECTION. All discounts...

Section 321.305. Penalties - Sec. 321.305. PENALTIES. The penalties provided by Chapter 151 for...

Section 321.306. Comptroller's Rules - Sec. 321.306. COMPTROLLER'S RULES. The comptroller may adopt reasonable rules...

Section 321.307. Delinquent Taxes: Limitations - Sec. 321.307. DELINQUENT TAXES: LIMITATIONS. The limitations for the bringing...

Section 321.308. Seizure and Sale of Property - Sec. 321.308. SEIZURE AND SALE OF PROPERTY. If the comptroller...

Section 321.309. Suit for Tax Collection - Sec. 321.309. SUIT FOR TAX COLLECTION. (a) A municipality acting...

Section 321.310. Disapproval of Municipal Suit - Sec. 321.310. DISAPPROVAL OF MUNICIPAL SUIT. (a) The comptroller or...

Section 321.311. Judgments in Municipal Suit - Sec. 321.311. JUDGMENTS IN MUNICIPAL SUIT. (a) A judgment in...

Section 321.312. Retention of Certain Municipal Sales Taxes - Sec. 321.312. RETENTION OF CERTAIN MUNICIPAL SALES TAXES. A municipality...

Subchapter E. Tax Election Procedures

Section 321.401. Calling of Election - Sec. 321.401. CALLING OF ELECTION. (a) An election under this...

Section 321.402. Deadlines After Petition - Sec. 321.402. DEADLINES AFTER PETITION. (a) After the receipt of...

Section 321.403. Time of Election - Sec. 321.403. TIME OF ELECTION. (a) An election under this...

Section 321.404. Ballot Wording - Sec. 321.404. BALLOT WORDING. (a) In an election to adopt...

Section 321.405. Official Results of Election - Sec. 321.405. OFFICIAL RESULTS OF ELECTION. (a) Within 10 days...

Section 321.406. Frequency of Election - Sec. 321.406. FREQUENCY OF ELECTION. An election under this chapter...

Section 321.407. Election Contest: Notice - Sec. 321.407. ELECTION CONTEST: NOTICE. (a) If an election held...

Section 321.408. Election Contest: Delayed Effective Date - Sec. 321.408. ELECTION CONTEST: DELAYED EFFECTIVE DATE. (a) When the...

Section 321.409. Combined Municipal Sales Tax Ballot Propositions - Sec. 321.409. COMBINED MUNICIPAL SALES TAX BALLOT PROPOSITIONS. (a) Notwithstanding...

Subchapter F. Revenue Deposit, Distribution, and Use

Section 321.501. Trust Account - Sec. 321.501. TRUST ACCOUNT. (a) The comptroller shall deposit the...

Section 321.502. Distribution of Trust Funds - Sec. 321.502. DISTRIBUTION OF TRUST FUNDS. At least twice during...

Section 321.5025. Distribution of Trust Funds to Defunding Municipality - Sec. 321.5025. DISTRIBUTION OF TRUST FUNDS TO DEFUNDING MUNICIPALITY. (a)...

Section 321.503. State's Share - Sec. 321.503. STATE'S SHARE. Before sending any money to a...

Section 321.504. Amounts Retained in Trust Account - Sec. 321.504. AMOUNTS RETAINED IN TRUST ACCOUNT. (a) The comptroller...

Section 321.505. Interest on Trust Account - Sec. 321.505. INTEREST ON TRUST ACCOUNT. Interest earned on all...

Section 321.506. Use of Tax Revenue by Municipality - Sec. 321.506. USE OF TAX REVENUE BY MUNICIPALITY. Except as...

Section 321.507. Use of Additional Municipal Sales and Use Tax - Sec. 321.507. USE OF ADDITIONAL MUNICIPAL SALES AND USE TAX....

Section 321.508. Pledge of Tax Revenue - Sec. 321.508. PLEDGE OF TAX REVENUE. (a) A municipality may...

Section 321.509. Tax Powers of Municipality Not Limited - Sec. 321.509. TAX POWERS OF MUNICIPALITY NOT LIMITED. This chapter...

Section 321.510. Reallocation of Municipal or Local Governmental Entity Tax Revenue - Sec. 321.510. REALLOCATION OF MUNICIPAL OR LOCAL GOVERNMENTAL ENTITY TAX...

Chapter 322 - Sales and Use Taxes for Special Purpose Taxing Authorities

Subchapter A. General Provisions

Section 322.001. Application of Chapter - Sec. 322.001. APPLICATION OF CHAPTER. (a) This chapter applies to...

Section 322.002. Definitions - Sec. 322.002. DEFINITIONS. In this chapter: (1) "Taxing entity" means...

Subchapter B. Assessment and Computation of Taxes

Section 322.101. Sales Tax - Sec. 322.101. SALES TAX. There is imposed in a taxing...

Section 322.102. Use Tax - Sec. 322.102. USE TAX. In a taxing entity, there is...

Section 322.103. Computation of Sales Taxes - Sec. 322.103. COMPUTATION OF SALES TAXES. (a) Each retailer in...

Section 322.104. Computation of Use Tax - Sec. 322.104. COMPUTATION OF USE TAX. (a) In each taxing...

Section 322.105. Use Tax: Where Use Occurs - Sec. 322.105. USE TAX: WHERE USE OCCURS. (a) In determining...

Section 322.106. Tax Inapplicable When No State Tax; Exceptions - Sec. 322.106. TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS. (a)...

Section 322.108. Certain Provisions of Municipal Sales and Use Tax Applicable - Sec. 322.108. CERTAIN PROVISIONS OF MUNICIPAL SALES AND USE TAX...

Section 322.109. Telecommunications Exemption - Sec. 322.109. TELECOMMUNICATIONS EXEMPTION. (a) There are exempted from the...

Section 322.110. Transition Exemption in Certain Taxing Entities - Sec. 322.110. TRANSITION EXEMPTION IN CERTAIN TAXING ENTITIES. (a) The...

Subchapter C. Administration of Taxes

Section 322.201. Comptroller to Collect and Administer Taxes - Sec. 322.201. COMPTROLLER TO COLLECT AND ADMINISTER TAXES. (a) The...

Section 322.202. Comptroller's Reporting Duties - Sec. 322.202. COMPTROLLER'S REPORTING DUTIES. (a) The comptroller shall report...

Section 322.2022. Tax Information - Sec. 322.2022. TAX INFORMATION. (a) Except as otherwise provided by...

Section 322.203. Comptroller's Rules - Sec. 322.203. COMPTROLLER'S RULES. The comptroller may adopt reasonable rules...

Section 322.204. Delinquent Taxes: Limitations - Sec. 322.204. DELINQUENT TAXES: LIMITATIONS. The limitations for the bringing...

Section 322.205. Seizure and Sale of Property - Sec. 322.205. SEIZURE AND SALE OF PROPERTY. (a) If the...

Section 322.206. Suits for Tax Collection - Sec. 322.206. SUITS FOR TAX COLLECTION. (a) A taxing entity...

Section 322.207. Disapproval of Suit - Sec. 322.207. DISAPPROVAL OF SUIT. (a) The comptroller or the...

Section 322.208. Judgments in Suit - Sec. 322.208. JUDGMENTS IN SUIT. (a) A judgment in a...

Subchapter D. Revenue Deposit, Distribution, and Use

Section 322.301. Collections Held by Comptroller - Sec. 322.301. COLLECTIONS HELD BY COMPTROLLER. The comptroller shall deposit,...

Section 322.302. Distribution of Trust Funds - Sec. 322.302. DISTRIBUTION OF TRUST FUNDS. At least quarterly during...

Section 322.303. State's Share - Sec. 322.303. STATE'S SHARE. Before sending any money to a...

Section 322.304. Amounts Retained in Trust Account - Sec. 322.304. AMOUNTS RETAINED IN TRUST ACCOUNT. (a) The comptroller...

Section 322.305. Interest on Trust Accounts - Sec. 322.305. INTEREST ON TRUST ACCOUNTS. Interest earned on all...

Section 322.306. Retention of Certain Special Purpose District Sales Taxes - Sec. 322.306. RETENTION OF CERTAIN SPECIAL PURPOSE DISTRICT SALES TAXES....

Chapter 323 - County Sales and Use Tax Act

Subchapter A. General Provisions

Section 323.001. Short Title - Sec. 323.001. SHORT TITLE. This chapter may be cited as...

Section 323.002. Definitions - Sec. 323.002. DEFINITIONS. The words used in this chapter and...

Section 323.003. Other Portions of Tax Applicable - Sec. 323.003. OTHER PORTIONS OF TAX APPLICABLE. Subtitles A and...

Subchapter B. Imposition of Sales and Use Taxes by Counties

Section 323.101. Tax Authorized - Sec. 323.101. TAX AUTHORIZED. (a) A qualified county may adopt...

Section 323.102. Effective Dates: New Tax, Tax Repeal - Sec. 323.102. EFFECTIVE DATES: NEW TAX, TAX REPEAL. (a) Except...

Section 323.103. Sales Tax - Sec. 323.103. SALES TAX. In a county that has adopted...

Section 323.104. Use Tax - Sec. 323.104. USE TAX. In a county that has adopted...

Section 323.105. Crime Control District Tax - Sec. 323.105. CRIME CONTROL DISTRICT TAX. (a) Subject to an...

Subchapter C. Computation of Taxes

Section 323.201. Computation of Sales Taxes - Sec. 323.201. COMPUTATION OF SALES TAXES. (a) Each retailer in...

Section 323.202. Method of Reporting: Retailers Having Sales Below Taxable Amount - Sec. 323.202. METHOD OF REPORTING: RETAILERS HAVING SALES BELOW TAXABLE...

Section 323.203. Consummation of Sale - Sec. 323.203. CONSUMMATION OF SALE. (a) A sale of a...

Section 323.204. Computation of Use Tax - Sec. 323.204. COMPUTATION OF USE TAX. In each county that...

Section 323.205. Use Tax: County in Which Use Occurs - Sec. 323.205. USE TAX: COUNTY IN WHICH USE OCCURS. (a)...

Section 323.206. County Tax Inapplicable When No State Tax; Exceptions - Sec. 323.206. COUNTY TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS....

Section 323.207. State Exemptions Applicable - Sec. 323.207. STATE EXEMPTIONS APPLICABLE. The exemptions provided by Subchapter...

Section 323.208. Telecommunications Exemption - Sec. 323.208. TELECOMMUNICATIONS EXEMPTION. (a) There are exempted from the...

Section 323.209. Transition Exemption - Sec. 323.209. TRANSITION EXEMPTION. (a) The receipts from the sale,...

Subchapter D. Administration of Taxes

Section 323.301. Comptroller to Collect and Administer Taxes - Sec. 323.301. COMPTROLLER TO COLLECT AND ADMINISTER TAXES. The comptroller...

Section 323.302. Comptroller's Reporting Duties - Sec. 323.302. COMPTROLLER'S REPORTING DUTIES. (a) The comptroller shall make...

Section 323.3022. Tax Information - Sec. 323.3022. TAX INFORMATION. (a) In this section, "other local...

Section 323.303. Sales Tax Permits and Exemption and Resale Certificates - Sec. 323.303. SALES TAX PERMITS AND EXEMPTION AND RESALE CERTIFICATES....

Section 323.304. Discounts for Prepayment and Tax Collection - Sec. 323.304. DISCOUNTS FOR PREPAYMENT AND TAX COLLECTION. All discounts...

Section 323.305. Penalties - Sec. 323.305. PENALTIES. The penalties provided by Chapter 151 for...

Section 323.306. Comptroller's Rules - Sec. 323.306. COMPTROLLER'S RULES. The comptroller may adopt reasonable rules...

Section 323.307. Delinquent Taxes: Limitations - Sec. 323.307. DELINQUENT TAXES: LIMITATIONS. The limitations for the bringing...

Section 323.308. Seizure and Sale of Property - Sec. 323.308. SEIZURE AND SALE OF PROPERTY. If the comptroller...

Section 323.309. Suit for Tax Collection - Sec. 323.309. SUIT FOR TAX COLLECTION. (a) A county acting...

Section 323.310. Disapproval of County Suit - Sec. 323.310. DISAPPROVAL OF COUNTY SUIT. (a) The comptroller or...

Section 323.311. Judgments in County Suit - Sec. 323.311. JUDGMENTS IN COUNTY SUIT. (a) A judgment in...

Section 323.312. Retention of Certain County Sales Taxes - Sec. 323.312. RETENTION OF CERTAIN COUNTY SALES TAXES. A county...

Subchapter E. Tax Election Procedures

Section 323.401. Calling of Election - Sec. 323.401. CALLING OF ELECTION. (a) An election under this...

Section 323.402. Deadlines After Petition - Sec. 323.402. DEADLINES AFTER PETITION. (a) After the receipt of...

Section 323.403. Time of Election - Sec. 323.403. TIME OF ELECTION. An election under this chapter...

Section 323.404. Ballot Wording - Sec. 323.404. BALLOT WORDING. (a) Except as provided by Subsection...

Section 323.405. Official Results of Election - Sec. 323.405. OFFICIAL RESULTS OF ELECTION. (a) Within 10 days...

Section 323.406. Frequency of Election - Sec. 323.406. FREQUENCY OF ELECTION. An election under this chapter...

Section 323.407. Election Contest: Notice - Sec. 323.407. ELECTION CONTEST: NOTICE. (a) If an election held...

Section 323.408. Election Contest: Delayed Effective Date - Sec. 323.408. ELECTION CONTEST: DELAYED EFFECTIVE DATE. (a) When the...

Subchapter F. Revenue Deposit, Distribution, and Use

Section 323.501. Trust Account - Sec. 323.501. TRUST ACCOUNT. (a) The comptroller shall deposit the...

Section 323.502. Distribution of Trust Funds - Sec. 323.502. DISTRIBUTION OF TRUST FUNDS. At least twice during...

Section 323.503. State's Share - Sec. 323.503. STATE'S SHARE. Before sending any money to a...

Section 323.504. Amounts Retained in Trust Account - Sec. 323.504. AMOUNTS RETAINED IN TRUST ACCOUNT. (a) The comptroller...

Section 323.5041. Interest on Tax Revenue - Sec. 323.5041. INTEREST ON TAX REVENUE. Interest earned on all...

Section 323.505. Use of Tax Revenue - Sec. 323.505. USE OF TAX REVENUE. (a) The money received...

Section 323.510. Reallocation of County or Local Governmental Entity Tax Revenue - Sec. 323.510. REALLOCATION OF COUNTY OR LOCAL GOVERNMENTAL ENTITY TAX...

Chapter 324 - County Health Services Sales and Use Tax

Subchapter A. General Provisions

Section 324.001. County Sales and Use Tax Act Applicable - Sec. 324.001. COUNTY SALES AND USE TAX ACT APPLICABLE. Except...

Subchapter B. Imposition of Tax

Section 324.021. Tax Authorized - Sec. 324.021. TAX AUTHORIZED. (a) A county having a population...

Section 324.022. Tax Rate - Sec. 324.022. TAX RATE. (a) The tax authorized by this...

Section 324.023. Sales and Use Tax Effective Date - Sec. 324.023. SALES AND USE TAX EFFECTIVE DATE. (a) The...

Subchapter C. Tax Election Procedures

Section 324.061. Election Procedure - Sec. 324.061. ELECTION PROCEDURE. (a) An election to adopt, increase,...

Subchapter D. Use of Tax Revenue

Section 324.081. Use of Tax Revenue - Sec. 324.081. USE OF TAX REVENUE. Revenue from the tax...

Chapter 325 - County Sales and Use Tax for Landfill and Criminal Detention Center

Subchapter A. General Provisions

Section 325.001. County Sales and Use Tax Act Applicable - Sec. 325.001. COUNTY SALES AND USE TAX ACT APPLICABLE. Except...

Subchapter B. Imposition of Tax

Section 325.021. Tax Authorized - Sec. 325.021. TAX AUTHORIZED. (a) A county having a population...

Section 325.022. Tax Rate - Sec. 325.022. TAX RATE. The rate of the tax authorized...

Section 325.023. Sales and Use Tax Effective Date - Sec. 325.023. SALES AND USE TAX EFFECTIVE DATE. (a) The...

Subchapter C. Tax Election Procedures

Section 325.061. Election Procedure - Sec. 325.061. ELECTION PROCEDURE. (a) An election to adopt or...

Subchapter D. Use of Tax Revenue

Section 325.081. Use of Tax Revenue - Sec. 325.081. USE OF TAX REVENUE. Revenue from the tax...

Chapter 327 - Municipal Sales and Use Tax for Street Maintenance

Section 327.001. Definition - Sec. 327.001. DEFINITION. In this chapter, "municipal street" means the...

Section 327.002. Municipal Sales and Use Tax Act Applicable - Sec. 327.002. MUNICIPAL SALES AND USE TAX ACT APPLICABLE. Except...

Section 327.003. Tax Authorized - Sec. 327.003. TAX AUTHORIZED. (a) A municipality may adopt the...

Section 327.004. Tax Rate - Sec. 327.004. TAX RATE. The tax authorized by this chapter...

Section 327.005. Sales and Use Tax Effective Date - Sec. 327.005. SALES AND USE TAX EFFECTIVE DATE. (a) The...

Section 327.006. Election Procedure - Sec. 327.006. ELECTION PROCEDURE. (a) An election to adopt the...

Section 327.0065. Rate Change - Sec. 327.0065. RATE CHANGE. (a) A municipality that has adopted...

Section 327.007. Reauthorization of Tax - Sec. 327.007. REAUTHORIZATION OF TAX. (a) Unless imposition of the...

Section 327.008. Use of Tax Revenue - Sec. 327.008. USE OF TAX REVENUE. Revenue from the tax...

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Texas Statutes Title 3 - Local Taxation Subtitle C - Local Sales and Use Taxes

Texas Statutes
Title 3 - Local Taxation
Subtitle C - Local Sales and Use Taxes